A novel theory of acoustics in solar energy supporting the principle of source and sink of solar energy is presented. The significance of the theory is in ascertaining the aftermaths of turning off solar energy. An amplifier constituting of a parallel plate photovoltaic device connected to a potentiometer is illustrated. It was constructed with a pair of glass coated photovoltaic modules and polystyrene filled plywood board as back panel with air ventilation through a parallel plate channel of amplifier. The sample results obtained from experiments and simulation model are presented to support hypothesis of acoustics for a parallel plate photovoltaic device connected to a potentiometer. A phenomenon of photovoltaic amplification is formulated.