In Intouchables / Untouchable (2011), the Belly of the Whale:
for Driss is the art gallery. That's where he sees the painting, which sells for an unbelievable amount, but which eventually pulls out his undiscovered self - the painter and artist.
for Philippe is the letters, which he doesn't want anyone to read. They represent his innermost fears and limitations - that his quadriplegic self will not allow him to find a partner and therefore become whole again.
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