He is the One Whose perception nothing audible escapes, even if it is hidden. He hears the praise of those who praise Him, and He rewards them; He hears the invocations of those who invoke Him, and He answers them. He hears without (the usual) auditory channels. He listens without earholes and ears, even as He acts without hands or feet and speaks without a tongue. Man in respect of (his) sense has a portion of hearing, but his portion is limited in view of the fact that he does not apprehend all of the things that are heard but only those sounds that are nearby. Moreover, his perception is dependent upon an instrument (the ear-drum) which is susceptible to damage.

However, his portion of the religious aspects of this subject consists of two things. One of them is that he knows that God hears, and therefore he guards his tongue. The second consists of the fact that he knows that God created (the sense of) hearing for him in order that he might hear the word of God Most High and His Book which He sent down in order that man would derive guidance through it to the way of God. (This being the case), man will use his hearing only in connection with it.