B.G 7.07

मत्तः परतरं नान्यत् किञ्चिदस्ति धनञ्जय। मयि सर्वमिदं प्रोतं सूत्रे मणिगणा इव ॥७॥

O Dhananjaya (Arjuna), there is nothing else whatsoever superior to Me. All this (creation) is strung in Me, like beads of gems on a thread.

Gīta Bhāshya 7.07

The Lord alone is superior. Nothing else whatsoever is superior compared to Him.

अहमेव परतरः। मत्तः अन्यत् परतरं न किञ्चिदपि ॥७॥

The words in the sentences are split and rephrased to show it means - "I alone am the superior. Nothing else whatsoever is superior compared to Me."

Gīta Tātparya 7.07

Lord Vishnu alone is superior compared to everything else. There is gradation among the superiority of other principles and living beings based on the bliss and suffering they experience. Therefore, lord Vishnu is the primary to be known, while the speciality of others is to be known according to one's capacity. The usage of words 'para', 'paratama', 'paratara', and 'avara' from ancient texts is quoted to clarify their meaning.

मत्तोऽन्यत् परतरं नास्ति। परतरस्त्वहमेवेत्यर्थः। अन्यथा अन्यदिति व्यर्थम्।

"No other exists that is superior to Me", means I alone am the superior. (It doesn't mean nothing exists other than Me.) Otherwise, to say 'anything else' would be meaningless.

"अवरा दुःखसम्बन्धात् जीवा एव प्रकीर्तिताः। नित्यनिर्दुःखरूपत्वात् परा श्रीरेकलैव तु॥ दुःखासम्पीडितत्वात्तु मध्यमो वायुरुच्यते। अनन्याधीनरूपत्वादसमाधिकसौख्यतः॥

"The inferior are indeed the living beings, proclaimed as such due to their connection with suffering ('avara'). The superior is Shri (Lakshmi), who alone is eternally free from suffering ('para'). Vayu (the deity of wind) is said to be the middle one, as he does not suffer, and is dependent on no other (than the goddess Shri) experiencing unparalleled bliss.

तत्तन्त्रत्वाच्च सर्वस्य स विष्णुः परतमो मतः। अभावादन्तराऽन्यस्य त्विहैकार्थौ तरप्तमौ॥ यस्याः सम्बन्धयोग्यत्वात् जीवा अप्यवरा मताः। तस्या जडायाः प्रकृतेरवरत्वे क्व संशयः॥

Vishnu is considered as 'paratama', the highest, due to being the basis of all, and of everything. Here, the two ('paratara' and 'paramata') are of one meaning, the highest, because of the absence of an intermediary. Due to the capability of association with living beings who are inferior ('avara'), where is the doubt in the inferiority of inert insentient?

अथावरतरा ये तु विमुखाश्चेतना हरेः। नित्यदुःखैकयोग्यत्वात् न ह्येतत् स्यादचेतने॥ अतः परतरं विष्णुं यो वेत्ति स विमुच्यते। मुक्तस्तु स्यात् पराभासः सुनित्यसुखभोजनात्॥

However, those sentient beings who turn away from lord Hari (Vishnu) are considered even more inferior ('avaratara') because they are suitable only for perpetual suffering, which cannot be said of the non-sentient. Therefore, whoever knows Vishnu as the superior ('parataraṁ') is liberated. The liberated one becomes 'parābhāsa' the experiencer of the Supreme, due to the enjoyment of eternal bliss.

तत्रापि तारतम्यं स्यात् तेषु ब्रह्माऽधिको मतः। विष्णोराधिक्यसंवित्तिः सर्वस्मात् ज्ञानमुच्यते॥ एवं विविच्य तज्ज्ञानं विज्ञानमिति कीर्तितम्। एतच्च तारतम्येन वर्तते केशवादिषु॥"

Even among them, there is gradation, where lord Brahma is considered superior. The awareness of Vishnu’s superiority, above all, is regarded as knowledge. That knowledge is declared as special knowledge which enables one to discern the existence of gradation among others, starting from lord Kesava (Vishnu)."

(- states the testimonial.)

मुख्यविज्ञान्यतो विष्णुः किञ्चिद्विज्ञानिनोऽपरे ॥७॥

Therefore, lord Vishnu is the primary to be known, while the speciality of others is to be known according to one's capacity.