While comparing hearing and listening, we can say that

Hearing is a physical process while listening is a psychological process, so the two differ in kind.

Hearing is the passive reception of sound by the ear, an automatic sensory event.

Listening adds attention, interpretation and understanding of what is heard, requiring mental effort.

Reversing them, calling hearing psychological and listening physical, contradicts these definitions.

Treating both as mainly physical ignores the active meaning making that listening involves.

Calling both merely biological misses that listening is a learned, cognitive communication skill.