Idra Raba: Chapter 31
The ears of Zeir Anpin
Synopsis

We read a description of the ears of Zeir Anpin, that hear both good and bad and distinguish between them. The voice that enters the ears causes the brain to awaken and to bring mercy to the righteous and vengeance to the wicked. Rabbi Shimon says to hear means to understand. He explains the meaning of the full name Yud Hei Vav Hei Elohim, which is comprised of both mercy and judgment.