bāhyendriyapratyakṣatvād ātmāntaragrāhyatvād ahaṅkāreṇa vibhaktagrahaṇāc ca nātmano guṇaḥ /
Sound cannot be a quality of the Soul, [for three reasons]: because it is perceptible by external sense-organs, because it is perceptible by other Souls, [and] because it is perceived as distinct from the 'I-notion'.