These two organs are only connected psychologically and pathologically. Some Chinese medical texts say that Heart qi helps the Small Intestine to separate, but this is not explained clearly.
The Heart stores the Mind and is responsible for mental activities. Mental activities rely on the capacity of clear judgment and decisions, which are functions of the Small Intestine. On the other hand, clear judgment depends on mental capacity, which is a function of the Heart.
Excess Fire in the Heart meridian can transmit pathogenic heat to the Small Intestine, producing the syndrome "excessive Heat in the Small Intestine". Some clinical manifestations are: oliguria, deep yellow urine and burning sensations during urination. Conversely, Heat in the Small Intestine can rise in the Meridian to distress the Heart resulting in symptoms such as mental restlessness, redness and ulceration of the tongue.