यद्वै तन्न शृणोति शृण्वन्वै तन्न शृणोति, न हि श्रोतुः श्रुतेर्विपरिलोपो विद्यतेऽविनाशित्वान्; न तु तद्द्वितीयमस्ति ततोऽन्यद्विभक्तं यच्छृणुयात् ॥ २७ ॥
yadvai tanna śṛṇoti śṛṇvanvai tanna śṛṇoti, na hi śrotuḥ śruterviparilopo vidyate’vināśitvān; na tu taddvitīyamasti tato’nyadvibhaktaṃ yacchṛṇuyāt || 27 ||
27. That it does not hear in that state is because, although hearing then, it does not hear; for the listener’s function of hearing can never be lost, because it is immortal. But there is not that second thing separate from it which it can hear.