‘Hearing’ is in the mo-aḥ∞brain, and in reverse, it is ḥom (heat), which resides in the moisture and coolness of the brain, to warm it from the aspect of Gevurah, and it is: ‘lion’ from the aspect of the body (gupha), ‘ox’ from the aspect of the animating-soul (naphsha), which are fire and water: fire – intellectual, water – elemental.
‘Seeing’ is in the heart – which is fire, Re-IYaH (seeing) is the letters of ARYeH (lion). Water – intellectual – cooling the elemental fire of the heart, so that the entire body does not combust.