The query as to whether the seat of the Overself is in the heart or in the pineal gland is a problem which has long excited controversy. The yogis are divided upon this issue. My own research leads to the following view: from the standpoint of yoga practice both answers are correct because at one stage of the quest, it is necessary to meditate upon the Overself as being in the heart. But at a different stage it is necessary to meditate upon it as being in the pineal gland in the head. This is because the different stages have different objectives, each of which is quite proper in its own place. However, from the philosophical standpoint which is arrived at after these two stages are passed through, the idea of the position of the Overself is then dropped, for the effort is then to be made to transcend the body-belief altogether. From this ultimate standpoint, space is regarded as being merely an idea for the mind whilst the mind itself is regarded as being outside both position and distance. Hence the philosophic meditation seeks to know the Overself by direct insight into its timeless, spaceless nature and not indirectly by bringing it into relation with a particular point in the physical body.
-- Notebooks Category 4: Elementary Meditation > Chapter 1: Preparatory > # 218