As-Salaam alaikum,
Verse/ayat 37 of chapter 50 of the Holy Qur'an reads:--
"VERILY IN THIS IS A MESSAGE
FOR ANY THAT HAS A HEART AND UNDERSTANDING;
OR WHO GIVES EAR [listens] AND EARNESTLY WITNESSES (the truth)" (Qaf- 50:37)
In the Islamic Tradition, listening is not only a sensory or mental act, but also a contemplative practice. Much about this, Imam al-Harith Ibn Asad al-Muhasibi (d. 243/857) may Allah be Merciful to him, in his book, 'Watchfulness In Observing God's Duties', observes:--
"He who, out of yearning for God, listens to God's Book, or to a word of wisdom, or to a portion
of knowledge, or to a piece of counsel while not conversing with his self at all but [concentrating]
his attention and allowing his heart to see what he hears, such a one will drive counsel and remembrances
(from the words he hears), for they are God's words.
God described the believers (as listeners) and Commanded them [to listen] saying:--
"My Servants who give ear to the Word and follow the fairest of it.
Those are whom God has guided: those--they are men possessed of minds." (Zumara- 39:18)
In other words, with our attentive hearing sense we can listen to Allah's words when reciting the Holy Qur'an, for example.... and with our heart we can witness what we hear from Him, Jallah-Jalalahu, who witnesses us at all times.