HEART, n. Figuratively, this useful organ is said to be the seat of emotions and sentiments . . . . It is now known that sentiments and emotions reside in the stomach, being evolved from food by chemical action of the gastric fluid.
Source: The Devil's Dictionary, 1911.
-- Ambrose Bierce, (Jun 24 1842-1914), US journalist, short-story writer; He was a noted wit, satirist and sardonic short story writer who disappeared while covering the Mexican revolution.