Musar su Geremia 4:18

One must remember what I have pointed out already repeatedly, that man is but a reflection of אדם העליון, "man" in the Celestial Regions. By sinning with even a single one of his organs man impairs the stature of that אדם עליון. This is the reason he must take action to repair what he has damaged. Since all sins are due to faulty intentions of the heart, the process of repentance has to involve the heart of the sinner. This is what is meant by Jeremiah 4,18, זאת רעך כי מר, כי נגע עד לבך, "This is your evil, it is bitter; it touched your very heart." Our sages said that it is G–d who is called "the heart of Israel." He wants to humble him who has maintained an arrogant posture and to convince him that his path has been a futile one. He is telling the Jew "how will you be able to give an accounting of your conduct on the day of judgment when the King's scribes will be called in and they will shock you when they present the bill you owe?"