وَالسَّمْعُ وَهِيَ صِفَةٌ تَتَعَلَّقُ بِالْمَسْمُوعَاتِ
Hearing is an attribute related to things heard.
Affirming divine hearing (samʿ) is to affirm a perfect attribute, not to assign ears, eardrums, or a physical transmission system to God. Created hearing ordinarily depends on organs and environmental conditions; divine hearing is not constrained by these limitations.
Things heard (masmūʿāt) are the objects to which hearing is related. Their created or temporal status does not make divine hearing a new attribute, just as a created object of power does not make power itself originated.