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Ibn Qayyim has dealt in detail as to the reasonings behind this ruling:
"From among the artful machinations and entrapments of Allah's enemy [Satan], with which he has snared those possessing little good sense, knowledge and deen [faith], and by which he has stalked the hearts of the false and ignorant people, there is the listening to whistling, wailing, handclapping and song to the accompaniment of forbidden [musical] instruments. Such things block the Quraan from people's hearts and make them devoted to sin and disobedience. For song [to musical accompanient] is the Quraan of Ash-Shaytaan (Satan). It is a dense veil and barrier, preventing nearness to Ar-Rahmaaan!(*159) By way of such song, Satan deceives vain souls, making it appear pleasing to them through his cunning appeal to their vanities. He insidiously whispers false, specious arguments suggesting the 'goodness' in song. These arguments are accepted, and as a result, the Quraan becomes an object of neglect and abandonment."
Later on he says:
"Therefore, know song has particular characteristics which faint the heart, causing hypocrisy to sprout therein, just as water sprouts plants. Among its qualities is that it distracts the heart and prevents it from among contemplation and understanding of the Quraan, and from applying it. This is because Quraan and song can never coexist in the heart, since they are mutually contradictory. For verily, the Quraan forbids the pursuing of vanities and ordains restraint of the souls passions and temptations to evil. Song, on the other hand, encourages the very opposite of these virtues, as it excites the hidden inner self and entices the soul to inequity by driving it towards every shameful desire..."
Read on...
The rest of the book deals with the evidences showing that music is haram, and the statements of the scholars of the early generations.
http://www.islamicboard.com/fiqh/202...an-sunnah.html
Ibn Mas`ud said,
“The love of the Quran and the love of music cannot combine in the heart of a believer.”