السَّمْعُ وَهِيَ قُوَّةٌ مُودَعَةٌ فِي الْعَصَبِ الْمَفْرُوشِ فِي مَقْعَرِ الصِّمَاخِ
Hearing is described as a faculty placed in a nerve associated with the inner ear.
The special object of hearing is sound. The passage uses a classical bodily account in which air modified by sound reaches the ear. Its anatomy belongs to historical medical language rather than an independently verified modern explanation.
Reception of a sound differs from understanding its linguistic meaning, and both differ from accepting a spoken statement as true. Hearing unfamiliar speech illustrates the distinction.
The theological question is who creates the act of cognition, not whether the ear is an ordinarily used bodily means.