The etheric heart as an astral recorder
An essential view of the heart is the non-physical aspects, as the etheric heart acts as an astral karma recorder and man's actions are imprinted on the etheric heart (especially from puberty onwards). The etheric and astral heart develops in the first seven year periods of one's life, whereby Man 'overwrites' the versions received at birth with the contents of the last phase between death and the new birth to develop his own new.
This is related to the fact that after death, Man experiences his life events in reverse as they were recorded during the sleep phases of his earth life: one can imagine the image of a tape being played back.
Schema FMC00.087 illustrates the heart as a 'karma recorder' (click to enlarge)
Lecture coverage and references
1922-05-26-GA212 describes the heart as the meeting place between Man and Cosmos
This intimate correspondence of the astral body with the etheric body is to be found nowhere in the human organism except in the region of the heart. Man has brought with him through birth an image of the universe in his etheric body, and the entire universe, which is there within him as an essence, receives all that he does and permeates itself with it. By this constant coming together — this mutual permeation — the opportunity is given throughout human life for human actions to be instilled into the essence of the images of the cosmos.
.. in the region of the heart there takes place a union of the cosmos with the earthly realm, and in this way the cosmos, with its cosmic configuration, is taken into our etheric body.
There it makes ready to receive all our actions, all that we do in life.
.. Then we go outward again, together with everything that has formed itself within us through this intimate permeation of the cosmic ethereal with our own human actions.
So do we enter again into a new cosmic existence, having passed through the gate of death.