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He who has ears, let him hear
Jesus is emphasizing that what he has just said is important and may take some effort to understand and put into practice. The phrase "has ears" here is a metonym for the willingness to understand and obey. See how you translated a similar phrase in Matthew 11:15. Alternate translation: "Let the one who is willing to listen, listen" or "The one who is willing to understand, let him understand and obey" (See: rc://en/ta/man/translate/figs-metonymy)
He who ... let him
Since Jesus is speaking directly to his audience, you may prefer to use the second person here. See how you translated a similar phrase in Matthew 11:15. Alternate translation: "If you are willing to listen, listen" or "If you are willing to understand, then understand and obey" (See: rc://en/ta/man/translate/figs-123person)