The difference between talking to a passenger and talking to someone on a mobile phone is that the passenger is present in the car and thus able to read road conditions, and so understand when the driver's attention needs to be on the road. Pauses during phone conversations may need explaining.

You say 'receiving', and I'm not sure whether you just mean the act of answering, or actually speaking. If just answering, it may depend whether the act of answering is hands free or not.

See also:

Drews, F. A., Pasupathi, M., & Strayer, D. L. (2008). Passenger and cell phone conversations in simulated driving. Journal of Experimental Psychology: Applied, 14(4), 392.

Neider, M. B., Gaspar, J. G., McCarley, J. S., Crowell, J. A., Kaczmarski, H., & Kramer, A. F. (2011). Walking and talking: dual-task effects on street crossing behavior in older adults. Psychology and aging, 26(2), 260.

Thank you, Philip.

Simple .. Talking is two-way communication while listening is one way. The driver does not answer a song but needs to answer the caller. So mind diverts when replies and meets an accident.

Thank you, Parsuram

Thank you, Parsuram

We need to dig deep into numerous theories of attention.

Unbias attention is needed in answering call. Listening to music does not need concentrated attention.

Listening to Music is spontaneous, especially familiar musics.

Yes I agree. We need to dig deep into numerous theories of attention.