The Tanach consistently pairs the kidneys with the heart as the twin seats of a person's innermost life, presenting them as the faculty God alone can search: Tehillim 7:10 declares that God probes both heart and kidneys as the righteous judge of human character, a pairing echoed in Yirmiyahu 17:10, where God announces that He searches the heart and tests the kidneys in order to repay each person according to their deeds, and again in Yirmiyahu 11:20, where Yirmiyahu appeals to God as the one who tests kidneys and heart.
Within this framework the kidneys carry a specifically moral-emotional register distinct from the heart's intellectual understanding: Tehillim 16:7 describes the kidneys as the faculty that admonishes a person at night — the inner voice of conscience — while Tehillim 73:21 associates the kidneys with the seat of deep feeling, and Tehillim 26:2 invites God to test both kidneys and heart together as the full measure of the inner person.
The Gemara in Berakhot 61a gives this intuition its most explicit formulation, teaching in a baraita that each person possesses two kidneys — one that counsels toward good and one that counsels toward evil — and positioning them, in the division of inner faculties, as the organ of counsel, while the heart is the organ of understanding; the right kidney counsels toward good and the left toward evil, on the analogy drawn from Kohelet that a wise man's heart is at his right hand.
רש"ר הירש, תהלים ז י identifies the kidneys as the seat of feelings and desires, understanding God's probing of them as the subjection of our sensory and appetitive drives to divine scrutiny.
In kabbalistic thought the kidneys are mapped onto the sefirot of Netzach and Hod: Sulam on Zohar, Pinchas 213 explains that the heart rests upon the two kidneys, which function as the two Cherubim and serve as counselors — in keeping with the Talmudic teaching that the kidneys advise — by arranging the flow of divine abundance from Ze'ir Anpin to Malkhut, operating as the right and left pillars of nearness and distance.
Berakhot 10a situates the kidneys among the organs whose wondrous formation in the womb prompts the verse 'Bless the Lord, my soul, and all that is within me,' underscoring that the inner faculties — conscience, feeling, counsel — are themselves acts of divine creation that call forth praise.
Iyov 19:27 gives a glimpse of the kidneys as the seat of the most intense personal longing, where Iyov says his kidneys are consumed within him at the thought of beholding God — a usage that places them at the furthest reach of spiritual yearning.
The Tanya's account of the inner life, while centering on the heart as the organ of love and fear that enlivens the performance of commandments (Tanya, Part I; Likkutei Amarim 16) and deriving the holy emotional traits from the intellectual faculties of the mind (Tanya, Part I; Likkutei Amarim 9:4), operates within the same broad framework in which distinct bodily organs correspond to distinct spiritual functions — the framework the Gemara in Berakhot 61a articulates with the kidneys as the organ of counsel.
Tzitz Eliezer (10:25) engages a dispute between Rabbi Eliezer and Rabbi Yehoshua — cited in Yalkut Shimoni on Mishlei — over the precise location of wisdom, with Rabbi Eliezer holding it resides in the head and Rabbi Yehoshua holding it resides in the heart, a debate that shows the broader rabbinic interest in mapping spiritual and cognitive faculties onto specific organs, the same impulse that produced the teaching on the kidneys as the seat of moral counsel.