Mīmāmsa Sūtra 01.01.12

समं तु तत्र दर्शनम् ॥१-१-१२॥

samaṃ tu tatra darśanam ॥1-1-12॥

[समम् (samaṃ) - equal; same; तु (tu) - but; however; तत्र (tatra) - there; in that place; दर्शनम् (darśanam) - seeing; vision; perception;]

However, the perception (of the sound) there (in all stated cases) is the same.