It's been shown that LLMs use their outer layers to decode from and encode to language, while their middle layers deal in language-independent abstract concepts. This means that the same question or statement in different languages activates the outer layers differently but produces the same patterns in the middle layers. Check this article with cool visualizations (btw, this is one of the articles mentioned also by a sibling answer):

https://dnhkng.github.io/posts/sapir-whorf/

The middle layers also perform reasoning on the abstract concepts, to the point that you can replicate some blocks of inner layers (thus giving the LLM more internal "reasoning space") and by this increase the model's reasoning abilities. The video in this article shows that when performing a sequence of arithmetic operations (without CoT, i.e. the result is spit out directly), internally the intermediate calculations are spelled out, and this can only happen in the depth direction of the LLM (since no new token is added to the sequence). So this "jspace" can only be situated in the middle layers, probably in circuits that repeat nearly identical across several layers.