The disciples still do not understand what Jesus has just said to the scribes, Pharisees, and crowds. Jesus explains his meaning more thoroughly to them.
Jesus uses this question to express his disappointment that they do not understand. This can be expressed as a statement. AT: "After all I have said and done, I would expect you to understand." (See: [[rc://en/ta/man/translate/figs-rquestion]])
"Heart" here is a metonym for "thoughts and intentions." AT: "it cannot affect how he thinks or intends to do" (See: [[rc://en/ta/man/translate/figs-metonymy]])
# Do you not see that whatever enters ... latrine?
Jesus uses this question to teach his disciples something they should already know. It can be expressed as a statement. AT: "Whatever enters ... latrine." (See: [[rc://en/ta/man/translate/figs-rquestion]])
# because it
Here "it" refers to what goes into a person; that is, what a person eats.
It may be helpful to explain clearly what this phrase means. AT: "all foods clean, meaning that people can eat any food without God considering the eater defiled" (See: [[rc://en/ta/man/translate/figs-explicit]])