首楞嚴義疏注經 4.457

4.457

十方俱擊鼓，十處一時聞。動有分限故說邇遙，靜非涯量故無邊際。俱耳家境，故此雙顯。

When drums are struck in all ten directions, they are heard in the ten places at the same time. Movement has boundaries and limits, hence it says "near or far"; stillness is beyond measure, hence "boundless". Both are the realm of the ear, and thus both are shown here.