यद्वै तन्न शृणोति शृण्वन्वै तन्न शृणोति न हि श्रोतुः श्रुतेर्विपरिलोपो विद्यतेऽविनाशित्वान्न तु तद्वितीयमस्ति ततोऽन्यद्विभक्तं यच्छृणुयात् ॥ २७ ॥
In plain words
When he seems not to hear anything in that state, he is still hearing—hearing is simply what he is, and it can never stop, because it can never die. There is no second thing out there, apart from him, left for him to hear.
Close to the Sanskrit
That which he does not hear there—hearing, indeed, he does not hear there; for there is no loss of the hearer's hearing, because it is imperishable. But there is not a second thing, other than that, separate, which he could hear.