For SIP Interfaces, you can use SIP registration to directly register a SIP endpoint/device to both place and receive calls. Please see the related documentation: https://www.twilio.com/docs/voice/api/sip-registration
For Elastic SIP Trunking, in order to receive calls, you would need to have a SIP Registar, such as a PBX, or else use a different SIP provider that provides SIP registration. You can then make calls through your Twilio Elastic SIP Trunk's SIP URI, and receive calls from a Twilio number to your SIP Registrar's SIP URI. This is covered in detail here: https://www.twilio.com/docs/sip-trunking#getting-started-configure-your-twilio-elastic-sip-trunk