As-Salaam alaikum,
The act of listening is not only a sensory or mental act, but also a contemplative practice. Let us consider verse/ayat 37 of chapter 50, Surat Qaf of the Holy Qur'an to examine this in
some details:-

"VERILY IN THIS IS A MESSAGE
FOR ANY THAT HAS A HEART AND UNDERSTANDING, OR WHO GIVES EAR (listens) AND EARNESTLY WITNESSES (the truth)". /50:37/

About this, Sayyadi al-Harith ibn Asad al-Muhasabi (d. 243/857) in his book (Watchfulness in Observing God's Duties) wrote:-
" He who, out of yearning for God, listens to God's Book, or to a word of wisdom, or to a portion of knowledge, or to a piece of counsel while not conversing with his self at all but (concentrating) his attention and allowing his heart to see what he hears, such a one will drive counsel and remembrances (from the words he hears), for they are God's words ".

God describes the believers (as listeners) and Commanded them (to listen) saying :-

" MY SERVANTS WHO GIVE EAR TO THE WORD AND FOLLOW THE FAIREST OF IT. THOSE ARE WHOM GOD HAS GUIDED: THOSE--THEY ARE MEN POSSESSED OF MINDS"(39:18)

In other words, with our attentive hearing sense, we can listen to God's words when reciting the Holy Qur'an, for example, and with our heart we can witness what we hear from Him, Jallah-Jalalahu, who witnesses us.

"