Arcana Coelestia # 9385
9385. 'And said, All the words which Jehovah has spoken we will do' [means an acceptance at the same time with the heart]. This is clear from the meaning of 'the words which Jehovah has spoken' as truths from the Word that are rules of life, as above in 9383; and from the meaning of 'doing' as acceptance by the will part of the mind, dealt with in 9282, thus acceptance with the heart, for 'the heart' in the Word means the will, 7542, 8910, 9050, 9113, 9300. The reason why these words mean acceptance with the will and the words immediately before them acceptance with the understanding is this: Every single part of the Word contains the marriage of truth and good, 9263, which is the heavenly marriage, that is, heaven and in the highest sense the Lord Himself; and truth has connection with the understanding and good with the will.
Arcana Coelestia # 9113
9113. Conscience in a member of the Church is formed by the truths of faith received from the Word, or from religious teachings drawn from the Word, according to his acceptance of them in his heart. For when a person has a knowledge of the truths of faith and understands them in his own particular way, and then wills and does them, conscience takes shape in him. Acceptance in the heart is acceptance in the will, for a person's will is what is called the heart.