The carver of this seal is identified as Zhao Zhichen (1781-1860), one of the so-called Eight Masters of Xiling. The seal was carved for Zhou Sanxie (b. 1783), also known as Nanqing.
The inscription on the sides of the seal may be paraphrased as follows: 'Nanqing is excellent in music. He inherited this tradition from Zhou Yu [a famous general of the Kingdom of Wu (222-263)]. Recently I read from the Anthology from the Thatched Hut for Appreciating Rain, and found a poem with the line "In the human world there exists a music connoisseur." I chose this line to carve on the seal for Nanqing.'