Quoting%20commentary for Megillah 34:2

ורבי נמי הא כתיב שמע ההוא מיבעי ליה השמע לאזניך מה שאתה מוציא מפיך ורבנן סברי כמאן דאמר הקורא את שמע ולא השמיע לאזנו יצא

But [regarding] Rebbi [Yehudah the Prince], isn't it also written "Listen"? [Rather,] it obligates you, "Make your ears hear what is coming from your mouth." Whereas the Rabbis held as those who said, "He who reads Shema and does not make his ears hear has fulfilled his obligation."

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