Actually, after the person dies, I don’t think they can hear. I think maybe the person can hear to some extent for a short while until the mind goes into the full depths of the dharmakaya and then afterwards when the mind rises out of the depth of the dharmakaya the person can hear once more. So, therefore, this is to be understood like that.
After the person has died, you can still say prayers and instructions and things like that because sometimes it is said that as we don’t know exactly how long that person can hear, when a person is dying and cannot speak, then you ask, “can you hear me?” They cannot say anything or answer back if they cannot move. But if they can hear then the person can try to use their eyelids, and then if they are able to move the eyelids they seem to be able to hear until quite late in the process of dying. So this is all before actual death.
Then of course when the hearing faculty again becomes alert as the mind reawakens maybe more can be heard. But that’s another matter
Supporting a person and their family through the process of dying.
Ringu Tulku Rinpoche