RSRH refers here to his earlier comment (see Beraishis 6E) that God uses physical terms to describe Himself in order to provide us a path to have a relationship with him.
There are scholars who turn the concept of God into a transcendental, metaphysical concept because of their fear of attributing to God actual physical features. However RSRH agrees with the ראב”ד (cited in the כסף משנה in יסודי התורה פ”א, ה”י) that the danger of not having a relationship with a personal God is greater.
In RSRH’s words: “It is a person’s duty to believe with perfect faith in the Personality of God and in His close relationship to every man. This belief is more important that any speculation on transcendental concept such as the eternity or incorporeality of God, for these concepts are as detached from the morality of our lives as are algebraic codes.”
Here, included in the term God’s “Heart” are His attributes of love, compassion and mercy.
An additional lesson is learned from the expression of God speaking to His Heart. God is the model for man who has free will and is not a slave to his emotions. Even though man was far from the level of his goal, and as things stood at that moment, perhaps warranted destruction, God’s attribute of mercy stood before the Throne of Glory and pleaded for the preservation of the world and of man.
Beraishis 8:21
pages 212-213
