Listening is an active process. It is not something you can do while mentally multitasking.
If, while someone is talking, you’re actively thinking about what you’re going to say next, you may be hearing the person in front of you—but you are not listening.”
Source: MindBodyGreen via AVMA Animal Health SmartBrief, March 19, 2023. Link.
Also see: Search results for listening, AHD. Link.