Why is it necessary to have a new heart to understand God's word?

In order to understand God's word, one must have a new heart, as we are naturally born spiritually blind and deaf. Matthew 13:13 confirms this by stating, 'Seeing they see not; and hearing they hear not; neither do they understand.' This implies that without a heart transformation, the truths of Scripture will not resonate or be grasped. The transformation is a work of God — He must open our eyes and ears spiritually so we can perceive His divine truth and recognize our need for salvation through Christ. Only then can we genuinely hear, see, and respond to the gospel.