B.G 3.42 and 43

इंद्रियाणि पराण्याहुरिंद्रियेभ्यः परं मनः। मनसस्तु परा बुद्धिर्यो बुद्धेः परतस्तु सः ॥४२॥

It is declared, the mind is higher than senses among the faculties, higher than mind is the intellect. That which is higher than intellect is, but He (the lord).

एवं बुद्धेः परं बुद्ध्वा संस्तभ्यात्मानमात्मना। जहि शत्रुं महाबाहो कामरूपं दुरासदम् ॥४३॥

O mighty armed, in this way, having realized that which is higher than intellect, having restrained the mind with the help of intellect, conquer the enemy in the form of desire, which is difficult to restrain.

Gīta Tātparya 3.42 and 43

Indeed, gods governing various principles are far superior. Positions are assigned to indicate their order of superirority. All entities, including the unmanifest is ultimately governed by lord Vishnu only. When multiple meanings are conveyed by single word, the determination of its meaning is possible based on the context, and only by the widely read.

"सर्वेभ्यः प्रवरा देवाः इन्द्राद्या इंद्रियात्मकाः। तेभ्यो मनोऽभिमानी तु रुद्रः तस्मात् सरस्वती॥ बुध्द्यात्मिका ततो ब्रह्मा महानात्मा परः स्मृतः। अव्यक्तरूपा लक्ष्मीश्च वराऽतोऽतो हरिः स्वयम्। न तत्समोऽधिको वेति हि आनुपूर्वी प्रकीर्तिता॥ यथाक्रमप्रबोधेन नाश्याः कामादिशत्रवः। प्राप्यते च परं स्थानं विष्णोरतुलमञ्जसा॥"

इति च।

"Indra and others who govern the senses are superior among the gods. However, compared to them, lord Rudra is superior who governs the mind. Compared to him goddess Sarasvati governing the intellect, thereafter comes lord Brahma, who governs the 'mahat', i.e. ego principle. Compared to them, goddess Lakshmi is known to be superior, governing the unmanifest Prakrti. Then comes excellent lord Hari Himself. Indeed, it is emphasized that one must understand none to be greater or equal to Him. Understanding the governing principles in this order, one should destroy the enemies like desire and others. By doing so, one reaches the supreme position with lord Vishnu, unrivaled with purity."

- stated thus, and

न च "इन्द्रियेभ्यः परा हि अर्थाः", "रुद्रोऽहङ्कृतिरूपकः", इत्यादिविरोधः॥

These are not opposed to statements like - "Senses are above the sensual topics," and "Rudra having the form of Ego (ahankāra)".

"सर्वाभिमानिनो देवाः सर्वेऽपि हि उत्तरोत्तरम्। आधिक्यं वक्तुमेवैषां पृथक् स्थानमुदीर्यते॥ आधिक्यक्रम एवात्र शास्त्रतात्पर्यमिष्यते। स्थानेषु तु अवरेषां च परे सन्ति न चेतरे॥ तथापि पितुरर्थो यः पुत्रस्याप्युपचर्यते। अव्यक्तादिपदार्थानां सर्वे तदभिमानिनः॥"

इति च।

"All the gods governing various principles, indeed, all of them are far superior. The positions are assigned individually to show the order of superiority. This is the only intent of the scriptures, and not to show them as inferior or superior. Father is engaged as well wherever the son is attending directly. All entities, including the unmanifest is ultimately governed by Him."

- stated thus, as well.

"यत्र ह क्व च पुत्रस्य तत्पितुः। यत्र वा पितुः तद्वा पुत्रस्य एत्येतदुक्तं भवति।"

इत्यादिश्रुतेश्च।

"Wherever it is of the son, it is of that father. Where it is of the father, it is that of the son. Thus it is spoken."

- there are such Vedic testimonials as well.

"बहुवाचिनां तु शब्दानां लिङ्गप्रकरणादिभिः। प्रवृत्तिहेतोश्चाधिक्यात् न्निर्णयोऽर्थेषु गम्यते॥"

"When words that convey multiple meanings, the determination of their meaning is arrived at based on its gender, case, usage, superiority, etc."

इति शब्दनिर्णये।

states 'Shabdanirnaya', a book on etymology.

"लिङ्गादिसाम्यं यत्र स्यात्प्रयोगाधिक्यमेव तु। निर्णायकं भवेत्तत्र तेन स्यात् सुबहुश्रुतः॥"

"In situations where there is equality, etc., in gender and the like, the decisive factor is in the excess of usage. In that context, it becomes well-understood by those that are well-versed."

इति ब्रह्मतर्के ॥४२॥

- stated thus in Brahmatarka.

॥इति श्रीमद्भगवद्गीतातात्पर्यनिर्णये तृतीयोध्यायः॥

॥ ओं तत्सदिति श्रीमद्भगवद्गीतासु उपनिषत्सु ब्रह्मविद्यायां योगशास्त्रे श्रीकृष्णार्जुनसंवादे कर्मयोगो नाम तृतीयोध्यायः ॥

Ōm, this is indeed truth. In the glorious Bhagavad Gita in the form of a conversation between Krishna and Arjuna, the ancient text that contains spiritual knowledge, that educates regarding the Brahman, the ultimate reality, the science of Yoga, the 3rd chapter named "Yōga of Action", ends.