What is the new heart? It is the new mind. What is the mind? It is the will. Where is your will? It is either on Satan's side or Christ's side. Now it is up to you. Will you put your will today on Christ's side of the question? That is the new heart. It is the new will, a new mind. "A new heart will I give thee." Then let us begin right here. Conversion is simple, very simple. Let us commence right here to come into the kingdom of heaven. How? As a little child. Just as simple as simple can be. You may get all your mysteries of the new birth, and you cannot make anybody understand it, or understand it yourself. But the best way for you is to give your mind to Jesus Christ. {1SAT 210}

The will is the governing power in the nature of man. If the will is set right, all the rest of the being will come under its sway. The will is not the taste or the inclination, but it is the choice, the deciding power, the kingly power, which works in the children of men unto obedience to God or to disobedience. (TE 113)

Every child should understand the true force of the will. He should be led to see how great is the responsibility involved in this gift. The will is the governing power in the nature of man, the power of decision, or choice. Every human being possessed of reason has power to choose the right. In every experience of life, God’s word to us is, “Choose you this day whom ye will serve.” Joshua 24:15. Everyone may place his will on the side of the will of God, may choose to obey Him, and by thus linking himself with divine agencies, he may stand where nothing can force him to do evil. In every youth, every child, lies the power, by the help of God, to form a character of integrity and to live a life of usefulness. (ED 289)

You need to drink daily at the fountain of truth, that you may understand the secret of pleasure and joy in the Lord. But you must remember that your will is the spring of all your actions. This will, that forms so important a factor in the character of man, was at the Fall given into the control of Satan; and he has ever since been working in man to will and to do of his own pleasure, but to the utter ruin and misery of man.

But the infinite sacrifice of God in giving Jesus, His beloved Son, to become a sacrifice for sin, enables Him to say, without violating one principle of His government: “Yield yourself up to Me; give Me that will; take it from the control of Satan, and I will take possession of it; then I can work in you to will and to do of My good pleasure.” When He gives you the mind of Christ, your will becomes as His will, and your character is transformed to be like Christ’s character. (5T 515)

Our will is to be yielded to Him, that we may receive it again, purified and refined, and so linked in sympathy with the Divine that He can pour through us the tides of His love and power. (MB 62) When we place our will in unison with the will of God, the holy obedience that was exemplified in the life of Christ will be seen in our lives. (OHC 107)

What you need to understand is the true force of the will. This is the governing power in the nature of man, the power of decision, or of choice. Everything depends on the right action of the will. The power of choice God has given to men; it is theirs to exercise. You cannot change your heart, you cannot of yourself give to God its affections; but you can choose to serve Him. You can give Him your will; He will then work in you to will and to do according to His good pleasure. Thus your whole nature will be brought under the control of the Spirit of Christ; your affections will be centered upon Him, your thoughts will be in harmony with Him. {SC 47.1}
Desires for goodness and holiness are right as far as they go; but if you stop here, they will avail nothing. Many will be lost while hoping and desiring to be Christians. They do not come to the point of yielding the will to God. They do not now choose to be Christians. {SC 47.2}

"The will is the governing power in the nature of man, the power of decision, or choice." The "new heart" Jesus implants is the will. Do you think the will includes the "clamors of our fallen nature" (DA 122)?

If so, do you think sinful flesh willfully chooses to sin tempting us to sin? Or, do you think the "new heart" (will, mind) excludes self, sinful flesh, sinful tendencies, evil heart, lower, corrupt nature?