  In this paper, we study ICE-closed (= Image-Cokernel-Extension-closed)
subcategories of an abelian length category using torsion classes. To each
interval $[\mathcal{U},\mathcal{T}]$ in the lattice of torsion classes, we
associate a subcategory $\mathcal{T} \cap \mathcal{U}^\perp$ called the heart.
We show that every ICE-closed subcategory can be realized as a heart of some
interval of torsion classes, and give a lattice-theoretic characterization of
intervals whose hearts are ICE-closed. In particular, we prove that ICE-closed
subcategories are precisely torsion classes in some wide subcategories. For an
artin algebra, we introduce the notion of wide $\tau$-tilting modules as a
generalization of support $\tau$-tilting modules. Then we establish a bijection
between wide $\tau$-tilting modules and doubly functorially finite ICE-closed
subcategories, which extends Adachi--Iyama--Reiten's bijection on torsion
classes. For the hereditary case, we discuss the Hasse quiver of the poset of
ICE-closed subcategories by introducing a mutation of rigid modules.
