The question can be asked: We only say “as it absorbed, so will it release” regarding blood that was released from something, not actual blood that is already present, and on it, and blood in the heart is already present blood. The explanation is that the heart is very smooth and doesn’t really absorb blood, therefore to the heart this blood is considered as blood that was released. Another answer is that through salting and roasting the blood dries up in the open space of the heart making the blood that flows, as blood that was released.
 The reason is that it absorbs, and regarding cooking we will can not say that ־ ‘as it absorbed 30 will it release", for the blood that was released remains in the pot.
 From the words of the Tur it seems that even if it was first salted, such a case would still require sixty against the heart, and simply against the blood Is not enough. Others argue and say that sixty against the blood is enough. However, from the words of the Mechaber it seems that we are dealing with a case of a heart that was not salted at all, but if it was indeed salted then only sixty against the blood in the heart would be needed, because blood that had been gathered is difficult to measure. This halacha requires further study. It seems that one is not obligated to salt it after cutting it open, for the salting that was performed on the outside suffices, making it equal to salting a thick piece of meat.
 From the words of the Mechaber who rules that if is forbidden unless there is sixty. It seems that if there is sixty, even the heart is permitted. This requires further study, for the Rema should have wrote that some say that even if there is sixty it is forbidden.
 The reason is that sometimes the blood in the heart cooks, and dries, and will no longer come out.
 Meaning that if the heart was cooked while still attached to the chicken, and there is sixty in the chicken against the heart, the heart itself is forbidden, but the chicken is permitted. Nevertheless, a little piece must be peeled away from around the heart for it was salted with it. It seems from this that the Rema holds that even if the heart was first salted, sixty is needed against the whole heart, and not just the blood inside of it.
 However the heart itself is permitted because it is soft, and does not absorb much. The amount of blood that is absorbed is considered as blood that was released, but to all other meat it is considered as actual blood. According to this, that it is actual blood (dam b'eyn), it seems that according to those who are stringent regarding meat that was salted with the heart, meat that was roasted with the heart is forbidden as well. According to the Rema who supports those who are stringent, and requires that a klipah be removed in a case of salting, would rule over here as well, that in a case of roasting, a “kdei netilah” must be removed, even if there is sixty.
 This is the accepted halacha. The Bach also writes that one should be lenient. Nevertheless, one should never initially salt, or roast the heart with other meat, since in any event, a klipah must be removed.
 Even if not attached, but simply salted with other meat, a klipah must be removed. We are more strict here, than with liver, for blood from the liver is rabbinically forbidden, and that according to some the blood in the heart is considered actual blood (dam b’eyn).
 Meaning that regarding salting there is no difference, and even the heart itself is permitted because of the rule that “as it absorbed, so will it release." Regarding that which the Rema wrote earlier, that even if there would be sixty the heart would be forbidden, is referring to a case where the heart was cooked.
 Meaning that even if it was closed on top during salting, cutting it open will rectify it even after salting and roasting. Even if it was open on top it must be cut because it is not the same as if it had been cut open. If it had been cooked that way, it is forbidden.
 It is explained that the heart contains powers of impurity, which must be released. Furthermore, it is represented in the verse: “And I will remove the foreskin of their hearts."