Yogi: Hearing is reality, but because we have 2 ears, it feels like there is a direction to sound. And, direction is a concept.

Sayadaw: This is because of habit – where does the sound come from? Our whole life, we have been thinking of the direction of the sound. Later, when the mind is more aware of itself, then you hear the sound in the ears. And yet later, if you’re aware of the mind, the sound happens in the mind.

Then there is no distance to sound – it is just happening; object is happening and knowing mind is happening.