Maybe relating is for certain contexts. If we are listening in a business meeting, there is a need to understand an idea or concept, not the person saying the thing. If we are listening in a personal relationship, the need may be to listen to how someone feels or what they are experiencing (which sometimes
is work related).
If we feel something while listening to those types of conversation, experiencing a physiological emotionally-driven output, we can "relate" to the feeling through things that have happened to us personally. We may want to say, "I felt that before!" by explaining why, but it's likely enough to just say, "I feel" without changing the subject to our own personal experience.
Empathy, which is what many types of listening is about, is a whole other factor in good listening skills. If we simply note we understand the emotional output, that's not real empathy. It takes understanding it, feeling it in body, and then maybe taking a compassionate action to really hear and feel someone.