The commentaries are based on the tipitaka which includes the vinaya, suttas, and abhidhamma.
- Vinaya: Pārājika 4 mentions about hearing elephant sounds in jhāna. We have discussed this here
- Sutta: The Buddha said that sound is thorn of jhāna (just like your alarm clock for sleep, if you hear your alarm clock you have emerged from sleep. You can fall back asleep easily if you want without trying or even remembering. If you turn in your sleep, this is an awakening, but you will unlikely remember this. If you hear sounds, you have emerged from jhāna, and can immediately re-enter… often automatically without trying or knowing/remembering.).
- Abhidhamma: explains how mind door processes work and how sense door processes do not occur.
It would be good if you read many of the posts here. We already explain many things.
My abhidhamma book also explains hearing or not hearing sounds in jhāna in great detail, but you should read all the chapters before that.