Bhagavatapurana 2.10.22

2.10.22

bodhyamānasya ṛṣibhirātmanastaj jighṛkṣataḥ /
karṇau ca nirabhidyetāṃ diśaḥ śrotraṃ guṇagrahaḥ //

22. When He was addressed by the Rishis and He wished to perceive what they said to him the two ears were formed as well as the directions (the presiding deity, cardinal points); (also) the organ of hearing and the perception of the quality were produced.