One of the most relevant human brain functions for goal-oriented behavior is that of perception. That is, the agent’s ability to interpret and learn from their environment. This process includes its ability to assign meaning to the environment’s stimuli in the current context. To achieve this, the agent must understand both the relationship between them and the different stimuli, and among the stimuli. This paper explores a way of processing auditory stimuli information using a series of references, allowing an agent to compare between stimuli, and establish relationships between them and concepts created from them. The bases and foundations that would allow any perceptual system regardless of modality to contextualize stimuli, as well as create allegories within a cognitive architecture, are also presented. A case study is presented to evaluate the ability to process auditory sensory stimuli, and compares them with that of humans, thus being able to establish the similarity between a computer using this approach and humans.