Rabbi Shimon tells Moses that Moses can see everything with the wisdom of his heart - the inhabitants of the World to Come, angels, the Holy One, blessed be He, and the Shechinah. A prophet can see only with his eyes, but the wise man who perceives with his heart is better. "And in the hearts of all that are wise-hearted I have put wisdom:" such is not so with eyes. He says that for one who possesses a heart that sees more than a prophet, surely his thoughts which are endless can see Him who is endless - that which could not be perceived with eyes. "He looks in at the windows" means the windows of the eyes, ears, nostrils and mouth; with prayer, the soul ascends through these seven openings.