Śrīmad-Bhāgavatam 3.6.17
కర్ణావస్య వినిర్భిన్నౌ ధిష్ణ్యం స్వం వివిశుర్దిశ: ।
శ్రోత్రేణాంశేన శబ్దస్య సిద్ధిం యేన ప్రపద్యతే ॥ ౧౭ ॥
karṇāv asya vinirbhinnau
[karnaav asya vinirbhinnau]
dhiṣṇyaṁ svaṁ viviśur diśaḥ
[dhishnyam svam vivishur dishah]
śrotreṇāṁśena śabdasya
[shrotrenaamshena shabdasya]
siddhiṁ yena prapadyate
[siddhim yena prapadyate]
Word-for-word
karṇau
—
the ears
asya
—
of the gigantic form
vinirbhinnau
—
being thus separated
dhiṣṇyam
—
the controlling deity
svam
—
own
viviśuḥ
—
entered
diśaḥ
—
of the directions
śrotreṇa aṁśena
—
with the hearing principles
śabdasya
—
of the sound
siddhim
—
perfection
yena
—
by which
prapadyate
—
is experienced.
Blended reading (Sanskrit + English inline)
karṇāv asya vinirbhinnau
karṇau
the ears
asya
of the gigantic form
vinirbhinnau
being thus separated
dhiṣṇyaṁ svaṁ viviśur diśaḥ
dhiṣṇyam
the controlling deity
svam
own
viviśuḥ
entered
diśaḥ
of the directions
śrotreṇāṁśena śabdasya
śrotreṇa aṁśena
with the hearing principles
śabdasya
of the sound
siddhiṁ yena prapadyate
siddhim
perfection
yena
by which
prapadyate
is experienced.
When the ears of the gigantic form became manifested, all the controlling deities of the directions entered into them with the hearing principles, by which all the living entities hear and take advantage of sound.
Purport
The ear is the most important instrument in the body of the living entity. Sound is the most important medium for carrying the message of distant and unknown things. The perfection of all sound or knowledge enters through the ear and makes one’s life perfect. The entire Vedic system of knowledge is received by aural reception only, and thus sound is the most important source of knowledge.
— A.C. Bhaktivedanta Swami Prabhupāda
Gauḍīya Ācāryas
Viśvanātha Cakravartī Ṭhākura
Gauḍīya
Translation
When the ears (adhibhūta) of the universal form became differentiated, the presiding deity of the directions (adhidaiva) along with their portion the subtle sense organ called the ears (adhyātma) entered. By the ears, knowledge of the sense object called sound (adhibhūta) appeared.
Siddham means knowledge.
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Source: vedabase.io