B.G 7.07

mattaḥ parataraṁ nānyat kiñcidasti dhanañjaya। mayi sarvamidaṁ protaṁ sūtre maṇigaṇā iva ॥7॥

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.

ahameva parataraḥ। mattaḥ anyat parataraṁ na kiñcidapi ॥7॥

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.

matto'nyat parataraṁ nāsti। paratarastvahamevetyarthaḥ। anyathā anyaditi vyartham।

"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.

"avarā duḥkhasambandhāt jīvā eva prakīrtitāḥ। nityanirduḥkharūpatvāt parā śrīrekalaiva tu॥ duḥkhāsampīḍitatvāttu madhyamo vāyurucyate। ananyādhīnarūpatvādasamādhikasaukhyataḥ॥

"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.

tattantratvācca sarvasya sa viṣṇuḥ paratamo mataḥ। abhāvādantarā'nyasya tvihaikārthau taraptamau॥ yasyāḥ sambandhayogyatvāt jīvā apyavarā matāḥ। tasyā jaḍāyāḥ prakr̥teravaratve kva saṁśayaḥ॥

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?

athāvaratarā ye tu vimukhāścetanā hareḥ। nityaduḥkhaikayogyatvāt na hyetat syādacetane॥ ataḥ parataraṁ viṣṇuṁ yo vetti sa vimucyate। muktastu syāt parābhāsaḥ sunityasukhabhojanāt॥

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.

tatrāpi tāratamyaṁ syāt teṣu brahmā'dhiko mataḥ। viṣṇorādhikyasaṁvittiḥ sarvasmāt jñānamucyate॥ evaṁ vivicya tajjñānaṁ vijñānamiti kīrtitam। etacca tāratamyena vartate keśavādiṣu॥"

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)."

mukhyavijñānyato viṣṇuḥ kiñcidvijñānino'pare ॥7॥

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