tasmāddigdravyabhāgo yaḥ puṇyāpuṇyavaśīkṛtaḥ / karṇarandhraparicchinnaḥ śrotraṃ saṃskriyata ca saḥ //
Therefore, that portion of the substance Space which is controlled by merit and demerit, which is enclosed within the ear-cavity—that is the auditory organ, and it is that which is embellished.