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In active listening, matching refers to the intentional and conscious effort to align your responses with the speaker's verbal and emotional content. This involves being aware of the speaker’s tone, pace, and the words they choose to express their feelings or concerns, and then consciously reflecting that in your own communication. This technique helps to create rapport and shows the speaker that you are engaged and understanding their message.

On the other hand, mirroring typically involves unconsciously reflecting the other person's body language, gestures, or expressions. This happens naturally, as humans often tend to adopt similar physical behaviors to those of people they are interacting with, promoting a sense of connection.

Thus, understanding that matching is a deliberate action aimed at enhancing communication, while mirroring is more of a spontaneous, instinctive behavior, clarifies the distinction between the two concepts in the context of active listening. This conscious effort in matching can facilitate deeper understanding and a stronger relationship between the listener and the speaker.