It is an Eternal Attribute that is confirmed for the Self of Allah. He hears the sounds with an Eternal and Everlasting Hearing. It is not like our hearing; it is not with an ear or ear canal. And so, nothing escapes His Hearing, Exalted is He, meaning no heard thing is absent from His Hearing, even if it were unclear for us or far [from us], just as He Knows without a heart.
The mental evidence for the necessity of the Hearing is that had He not been Attributed with Hearing, He would be attributed with deafness; that is deficiency for Allah, and deficiency is impossible for Him. Whoever says that He hears with an ear is a blasphemer.
Sight is mentally necessary to attribute to Allah. He Sees all seen things with an Eternal and Everlasting Sight, and He Sees Himself without a pupil or organ because senses [which are related to organs] are among the attributes of the creation.
The mental evidence for the confirmation of His Sight is that had He not been Attributed with Sight then He would have been blind, and blindness, i.e., lack of sight, is deficiency for Allah, and deficiency is impossible for Him.
The textual evidence for Hearing and Sight is verses and hadiths, like the Saying of Allah,
﴿وَهُوَ السَّمِيعُ البَصِيرُ﴾
[which means] “And He is the All-Hearing, the All-Seeing,” and the Prophet’s ﷺ saying when counting the Perfect Names of Allah:
[which means] “The All-Hearing, the All-Seeing,” which is in a hadith narrated by at-Tirmidhiyy; Ibn Hibban authenticated it.