When the ears of the gigantic form became manifested, all the controlling deities of the directions entered into them with the hearing principles, by which all the living entities hear and take advantage of sound.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
कर्णावस्य विनिर्भिन्नौ धिष्ण्यं स्वं विविशुर्दिशः । श्रोत्रेणांशेन शब्दस्य सिद्धिं येन प्रपद्यते
karṇāvasya vinirbhinnau dhiṣṇyaṃ svaṃ viviśurdiśaḥ | śrotreṇāṃśena śabdasya siddhiṃ yena prapadyate
SB 3.6.17