। ॥ २३ ॥
In plain words
Before a sound begins, after it fades, and while it is heard, Sākṣin—the witnessing awareness—is present. The same holds for every movement of Manas, the mind. That Sākṣin is you; let the confusion fall away.
Close to the Sanskrit
Established at the beginning and end of Śabda—sound—and likewise of Manas, the mind; always in the middle as Sākṣin, the witness—that alone you are. Abandon delusion.