We see, parallel to each other, two different orders of phenomena; the visual phenomena which show us that the tuning-fork is vibrating, and the auditory phenomena which convey to us the fact that it is making a sound.
The physicist, asked for an explanation of all this, will answer: "It is the vibration of the tuning-fork which, transmitted by the air, is carried to our auditory apparatus, causes a vibration in the tympanum, the movements of which are communicated to the small bones of the middle ear, thence (abridging details) to the terminations of the auditory nerve, and so produces in us the subjective sensation of sound." Well, in so saying, the physicist commits an error of interpretation; outside our ears there exists something we do not know which excites them; this something cannot be the vibratory movement of the tuning-fork, for this vibratory movement which we can see is likewise a subjective sensation; it no more exists outside our sight than sound exists outside our ears.

In any case, it is as absurd to explain a sensation of sound by one of sight, as a sensation of sight by one of sound.
One would be neither further from nor nearer to the truth if we answered that physicist as follows: "You give the preponderance to your eye; I myself give it to my ear.

This tuning-fork appears to you to vibrate.

Wrong! This is how the thing occurs.

This tuning-fork produces a sound which, by exciting our retina, gives us a sense of movement.