The document outlines four levels of listening - hearing, attending, understanding, and remembering - which demonstrate increasing levels of active involvement and comprehension. Hearing is the most passive where a listener could miss important information. Attending focuses attention on a single sound. Understanding is where true communication begins as the listener focuses, processes what is said and why. Remembering is the highest level where a listener incorporates new information with prior knowledge, retains it, and applies it to life. The document encourages becoming wise by listening to proverbs and improving listening skills.