Why does it mention that Hashem made the ear and eye?
Rashi: They are the work of His hands, and He desires an ear that hears Musar, and an eye that sees what will result.
R. Yonah (13): Hashem created the ear and eye to attain the Emes in Midos and mindsets. Why do people distract these limbs from their tasks? Eyes were created to see, be aroused and grasp Chachmah, to persist in Melachah and poverty will not befall him. Limbs such as the hand and foot do not act constantly, only when needed. The eye works constantly, except for when sleeping.
Da'as Zekenim (Bereishis 42:1): Hashem made the entire body! Rather, all the limbs will give reckoning in judgment, except for the eye and ear, for they see and hear Bal Korcham (against their will), unlike the other limbs.
Malbim: These two senses - sight and hearing - help most for understanding. The ear precedes the eye, for first one receives from tradition, and afterwards he sees and it is clarified to him that it is so. If he will not hear first, he will not understand what he sees. After seeing and hearing he will understand to know Da'as - "Shim'u Shamo'a v'Al Tavinu v'Ra'u v'Al Teda'u" (Yeshayah 6:9). One must use both of these senses to honor their Maker. He should hear Divrei Torah and Chachmah from Chachamim, and perceive Hashem's deeds from investigating the creations - "Ki Er'eh Shamecha
Why does it say "Gam Sheneihem"?
R. Yonah (13): The ear is a higher level than the eye, like I explained "Me'or Einayim" (refer to 15:30:2:2).
Malbim (13): Both the ear and eye are double - there is also a spiritual ear and a eye of Sechel. Shemi'ah applies to understanding of the Sechel, and hearing Hashem's voice. Seeing applies to the Sechel - "v'Libi Ra'ah Harbeh Chachmah va'Da'as" (Koheles 1:15). Via external physical sight and hearing, he hears and sees internally with the Sechel.
