"As-Sami' is the One Who hears. He hears without ears unlike people who hear with ears......'Allah hears and will continue to hear for all time, whereas you could not hear if you became deaf. You can hear from near but not what is said at a distance. Allah hears from near and far....Allah hears without a need of a voice to hear.'
'To emulate the name you should be thankful to Allah for His various gifts. You should not hear slander and backbiting about others.' Appropriate recitation can ensure acceptance of prayers.
see 'The 99 Most Beautiful Names of Allah' by Dr Zahurul Hassan Sharib
Some other references:
'He (God) hears secrets as well as whispers and even what is subtler and more concealed than these....'
(Al-Ghazali - The Ninety-nine Beautiful Names of God. Trans. Burrel/Daher: ITS: 1992.)
The association in the verse from the holy Qur'an of the Divine qualities of hearing and seeing with the Miraj (the holy Prophet's ascent to heaven) is not coincidental or casual.
The seeing and hearing of the sufi saints is not like that of others. I have heard the following story of Nawob Gudri Shah Baba - the spiritual guide of Dr Sharib - that when someone criticised him for seeing films, he asked that person to accompany him to the cinema. To the suprise and astonishment of that critic he found that in the film he heard and saw only the conversations of the saints, despite the fact it was a perfectly normal movie.
Bismillah ir Rehman ir Rahim
The All-Hearing The Hearer
As-Sami' (As-Samee' , As-Samii) Qur'an 17:1
Glory to (Allah) Who did take His Servant For a Journey by night From the Sacred Mosque To the Farthest Mosque, Whose precincts We did Bless, - in order that We Might show him some Of Our Signs: for He Is the One Who heareth And seeth (all things).