Kısım 13 · Bölüm 76

However, since the ears of Atik are a very high place, for they are the two sealed testicles, no hand was sent in them, and they were not mentioned in any place, neither in Sifra deTzniuta nor in the two Idrot. And you already know from AK that its ear is higher than the rest of the discernments below it, for it is the aspect of Neshama, as mentioned there. And this is the reason for [the law that] one who deafens [a slave] gives him his full value.