Is one who is required to listen to the Adhan excused from doing so if he is eating at the time of the Maghrib or Fajr Adhan?

Scholars differ on the ruling concerning responding to the muezzin, and the correct view is that it is recommended (mustahabb) and not obligatory (wajib). This is the opinion of the majority of scholars, and several points support this, including: the Prophet, peace and blessings be upon him, did not alert the delegation of Malik ibn al-Huwayrith to the obligation of following the adhan, even though the situation was one of teaching. Furthermore, the practice during the time of Umar ibn al-Khattab was to speak during the adhan, which indicates that responding to it was not obligatory.

There is no sin upon one who neglects to respond to the muezzin, but they miss out on the great reward associated with following the adhan, as mentioned in the hadith of Umar ibn al-Khattab. There is no contradiction between hastening to break the fast and repeating after the muezzin; a fasting person can combine both virtues. Similarly, one can combine eating and drinking during suhoor with repeating after the muezzin. However, if the dawn adhan is called after the time for Fajr has begun, one must cease eating and drinking upon hearing the adhan.