My son, give me thine heart and let thine eyes observe my ways.
Though we know that King Solomon wrote this, he could not perfectly say to his children that they give their hearts to him. We understand that King Solomon is speaking here in the name and person of Divine Wisdom.
Why does God ask us of the gift of the heart? Let’s see what the Bible says about it.
For where your treasure is, there will your heart be also.
What you value in life shows your heart. Many things clamor the hearts of Christians. Some of them are fame, wealth, and power. Fame, the desire to be popular in this world but ashamed of the gospel of Christ. Another thing is wealth that distracts people to be honest and faithful. And power that intoxicates the spirit of man to rule unjustly over his fellow.
The heart is deceitful when is not offered and given to the hands that made it. It is wrecked when it is given to the wrong master. But is the greatest thing you can offer to God because all things done with the heart is what pleases the eyes of God for He looks on the heart. When you work with the heart, there is power.
The King James Bible