קבלה אויף ויקרא 1:9

The sacrificial offerings, which are called³⁴⁰Leviticus 1:9 and elsewhere “a pleasing aroma to HaShem-יהו״ה,” as well as the aromatic spices over which one makes the Havdalah, are tied to the nose. The recitation of the Shema, the commandment to hear the Shofar, and all other mitzvot about which it states that they must be heard by one’s ears to be fulfilled, are all tied to the ears. The Tefillin are also tied upon the head, and all of the mitzvot are thus intertwined with one another.