Reference for Zevachim 176:11

ותני דבי רבי ישמעאל על מה קטורת מכפרת על לשון הרע יבא דבר שבחשאי ויכפר על מעשה חשאי

The girdle atoned for [impure] meditations of the heart, i.e., where it was placed.<span class="x" onmousemove="('comment',' It was placed at the level of the heart.');">¹³</span> The breastplate atoned for [neglect of] civil laws, as it said, And thou shalt make a breastplate of judgment.<span class="x" onmousemove="('comment',' Ibid., 15.');">¹⁴</span>

Jastrow