In this article, the methodological meaning of listening will be explored as an ethical-existential heeding. Grounded in an understanding of listening as a matter of heeding, I present a framework founded on Martin Buber’s dialogical philosophy entitled Calling and Responding, in which human being’s relation to the world is conceptualised as a process of paying heed to a summons from the Other – followed by a responsible response to that summons – and in turn calling the Other. Such an understanding of the interactions in-between self and the Other is based on the premise that one has an auditory disposition when perceiving and dealing with the world. I elaborate the Buberian foundation of the concepts comprising the framework, clarify the method of philosophical conceptualisation, and present practical examples from the context of pedagogical relations.