פירוש על קידושין 99:2

A mishnah teaches that if a person is obligated to bring a sacrifice but does not want to bring it, the court can physically force him to bring it. Nevertheless, he must also do so with his own free will. The court therefore forces him to say “I am willing” even though we know he is not. This seems to follow the rule the matters of the heart have no legal significance.

The Talmud rejects this as proof for Rava. In that case, although it looks like he does not want to bring a sacrifice, we can say that in truth, he would want to bring the sacrifice. So this is not a case where matters of the heart are ignored.