probably strengthened from splen (the "spleen"); an intestine (plural); figuratively, pity or sympathy:--bowels, inward affection, + tender mercy.
bowels, intestines, (the heart, lungs, liver, etc.)
bowels
the bowels were regarded as the seat of the more violent passions, such as anger and love; but by the Hebrews as the seat of the tenderer affections, esp. kindness, benevolence, compassion; hence our heart (tender mercies, affections, etc.)