The cardiac sphincter that lies at the lower end of the esophagus acts like a valve that ensures unidirectional flow of ingested food. To be more precise, it is located between the distal end of the esophagus and the stomach. Also known as the lower esophageal sphincter, it opens and allows the food to enter the stomach.It is not a part of the heart but is a part of digestive system.
( The term cardiac is not used solely for heart but also relating to the esophageal portion of the stomach.)