Please note that when listening to a sound, it is not the ear that is listening. The ear is but a tool; that which actually experiences the sound is the ear consciousness. When we come in contact with sounds that are high or low-pitched, heavy or light, each experience constitutes a perception of the ear consciousness. Additionally, a grating sound, a pungent smell, different kinds of taste, and a soft or coarse touch in itself are not perception; it is the experience that arises when we are in contact with them that is perception.

- Quote from The Four Seals of Dhama, "The Practice of Realizing Emptiness"