Different levels of realization lead to different views.

Question: My understanding of the meaning in the Laṅkāvatāra Sūtra is that when the nature of hearing is discussed as belonging to the tathāgatagarbha, it is unborn and unceasing; but when it is discussed in terms of the liberation path of the Two Vehicles' śrāvakas, it is of a nature of arising and ceasing, right?

Answer: From the perspective of the seed-wisdom (bīja-jñāna) realization attained by bodhisattvas on the bhūmis, when observing the myriad dharmas of the three realms, all are born from the tathāgatagarbha through the seven intrinsically existing great seeds, and all are the tathāgatagarbha. From the perspective of a person who has seen the true mind but does not possess seed-wisdom, the myriad dharmas of the three realms and the tathāgatagarbha are neither identical nor different. The nature of hearing of the tathāgatagarbha is unborn and unceasing, while the nature of hearing of the ear consciousness is subject to arising and ceasing. According to Yogācāra, the nature of hearing of the ear consciousness is also the nature of hearing of the tathāgatagarbha. From the perspective of prajñā, the nature of hearing of the ear consciousness and the nature of hearing of the tathāgatagarbha are neither identical nor different.