This abstract noun can be stated as an adjective. Alternate translation: "to the wise things I am teaching you" (See: [[rc://en/ta/man/translate/figs-abstractnouns]])
Here "heart" represents a person's mind. The phrase "incline your heart" is an idiom that means to commit or fully dedicate one's mind to a task. Alternate translation: "try hard to understand what is wise" or "fully dedicate yourself to understanding wise teachings" (See: [[rc://en/ta/man/translate/figs-metonymy]] and [[rc://en/ta/man/translate/figs-idiom]])