A Heart of the Sea is a crafting item that is necessary for the creation of conduits in Minecraft.
Hearts of the Sea can be quite difficult to obtain in any mode that isn’t Creative Mode. They are unrenewable resources and can only be obtained from buried treasure.

Fortunately, treasure maps that mark the location of buried treasure chests are readily available in the game.
If a player finds a buried treasure chest, they will definitely receive a Heart of the Sea. This is because the item has a 100% spawn chance in buried treasure chests.
Where Hearts of the Sea are found in Minecraft and how they can be used in conduits

One of the best advantages of conduits in Minecraft is their ability to damage hostile underwater mobs. If any mob such as Drowned or guardians come within eight blocks of an active conduit, it will cause damage to them until they move out of range. This makes conduits excellent apparatuses for exploration and clearing out dangerous underwater structures such as ocean monuments or underwater ruins.
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Hearts of the Sea may not be the easiest items to locate in Minecraft, but they’re well worth the time and effort.