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If one was thinking of other matters while hearing the words then it is considered as if he did not hear those words. This commonly occurs to Torah scholars and business men that their minds wander to Torah thoughts and business dealings when hearing something read for a long period of time. [Nemukei Orach Chaim 690; see also Piskeiy Teshuvos 690/4; Eretz Tzevi 1/45; Shearim Hametzuyanim Behalacha 141/13.]
The Ben Ish Chai Writes in Tetzaveh Hilchos Purim 3:
??? ? ???? ?????? ????? ??? ???? ????? ??? ??? ????? ?? ?????? ?? ??? ????? ????? ??”? ???? ???? ???? ???? ??????? ???????, ???????? ?? ??? ?? ????? ???? ???? ?????? ?????? ??????? ????? ?????? ???????, ??? ?????? ???? ?????? ??? ??? ?????? ???? ????? ????? ?????? ????:
If one is dozing off while hearing, he is not yotzeai and he writes this is always found that people listen while in a dozing off state and they should be careful.