यद्वै तन्न शृणोति शृण्वन् वै तन्न शृणोति ।न हि श्रोतुः श्रुतेर्विपरिलोपो विद्यतेऽविनाशित्वात् ।न तु तद्द्वितीयमस्ति ततोऽन्यद्विभक्तं यच्छृणुयात् ॥४,३.२७ ॥
In plain words
And when it is said that he does not hear, he is hearing though he does not hear; for there is no cessation of the hearing of the hearer, since he is indestructible. But there is no second thing, separate from him, which he could hear.