Cognitive conceptions of action and perception have been seen for a long time as separate, peripheral processes. Here, we will introduce a new perspective on perception and action as an interacting developmental process. Evolutionary and neurophysiological research studies have demonstrated that cognitive processes arise from motor development. Empirical data and observational tests on cognitive abilities are related to the findings of evolutionary biology regarding brain functions. The morphologic structure of the primary auditory cortex exhibits high plasticity according to musical practice and determines different types of perception depending on the orientation to different aspects of the overtone spectrum. Based on these conditions, a neurophysiological perspective on music perception and cognition arises. According to Buzsáki's neurophysiological findings, there is no perception without action, and without perception, there is no cognition. Consequently, if perception and cognition are based on action and even more, if both originate from the same evolutionary development, then this must have immediate consequences for music teaching and learning.