The Basilar Membrane is a stiff structural element in the inner ear that splits the two liquid filled tubes that run along the coil of the cochlea. It has many important roles to the hearing of mammals.
The basilar membrane is the base for the sensory cells of hearing. The hair cells are arranged in order along the basilar membrane, from high-frequency to low-frequency, This gradient is caused by properties of the basilar membrane.
We can assume that the Elephant, who can hear very low frequencies (infrasound), has a very long basilar membrane with more low-frequency sensing hairs.