I'll stick with the Britannica. That's deep enough for me.
https://www.britannica.com/science/sound-physics/The-ear-as-spectrum-analyzer
The ear actually functions as a type of Fourier analysis device, with the mechanism of the inner ear converting mechanical waves into electrical impulses that describe the intensity of the sound as a function of frequency. Ohm’s law of hearing is a statement of the fact that the perception of the tone of a sound is a function of the amplitudes of the harmonics and not of the phase relationships between them. This is consistent with the place theory of hearing, which correlates the observed pitch with the position along the basilar membrane of the inner ear that is stimulated by the corresponding frequency.
https://www.britannica.com/science/sound-physics/The-ear-as-spectrum-analyzer