It is He, Who has created for you (the sense of) hearing (ears), sight (eyes), and hearts (understanding). Little thanks you give.
هه‌ر ئه‌و زاته‌یه که (ده‌زگای) بیستن و بینین و لێکدانه‌وه‌ی پێ به‌خشیوون، که‌چی زۆر که‌متان سوپاسگوزارن.