釋氏要覽 3.7

3.7

唯識論云。謂耳根發識領受。曰聞也。即沈思靜意。屬耳於法也○法苑云。有三品。以神聽為上以心聽為中。以耳聽為下。

The Cheng weishi lun says: “The auditory faculty gives rise to consciousness and receives [sound]; this is called hearing.” That is, deeply contemplating with a calm mind and applying one's ears to the Dharma. The Fayuan says: “There are three grades: listening with the spirit is superior; listening with the mind is middling; listening with the ears is inferior.”