B.G 3.42 and 43

iṁdriyāṇi parāṇyāhuriṁdriyēbhyaḥ paraṁ manaḥ। manasastu parā buddhiryō buddhēḥ paratastu saḥ ॥42॥

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).

ēvaṁ buddhēḥ paraṁ buddhvā saṁstabhyātmānamātmanā। jahi śatruṁ mahābāhō kāmarūpaṁ durāsadam ॥43॥

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.

"sarvēbhyaḥ pravarā dēvāḥ indrādyā iṁdriyātmakāḥ। tēbhyō manō'bhimānī tu rudraḥ tasmāt sarasvatī॥ budhdyātmikā tatō brahmā mahānātmā paraḥ smr̥taḥ। avyaktarūpā lakṣmīśca varā'tō'tō hariḥ svayam। na tatsamō'dhikō vēti hi ānupūrvī prakīrtitā॥ yathākramaprabōdhēna nāśyāḥ kāmādiśatravaḥ। prāpyatē ca paraṁ sthānaṁ viṣṇōratulamañjasā॥"

iti ca।

"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

na ca "indriyēbhyaḥ parā hi arthāḥ", "rudrō'haṅkr̥tirūpakaḥ", ityādivirōdhaḥ॥

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

"sarvābhimāninō dēvāḥ sarvē'pi hi uttarōttaram। ādhikyaṁ vaktumēvaiṣāṁ pr̥thak sthānamudīryatē॥ ādhikyakrama ēvātra śāstratātparyamiṣyatē। sthānēṣu tu avarēṣāṁ ca parē santi na cētarē॥ tathāpi piturarthō yaḥ putrasyāpyupacaryatē। avyaktādipadārthānāṁ sarvē tadabhimāninaḥ॥"

iti ca।

"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.

"yatra ha kva ca putrasya tatpituḥ। yatra vā pituḥ tadvā putrasya ētyētaduktaṁ bhavati।"

ityādiśrutēśca।

"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.

"bahuvācināṁ tu śabdānāṁ liṅgaprakaraṇādibhiḥ। pravr̥ttihētōścādhikyāt nnirṇayō'rthēṣu gamyatē॥"

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

iti śabdanirṇayē।

states 'Shabdanirnaya', a book on etymology.

"liṅgādisāmyaṁ yatra syātprayōgādhikyamēva tu। nirṇāyakaṁ bhavēttatra tēna syāt subahuśrutaḥ॥"

"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."

iti brahmatarkē ॥42॥

- stated thus in Brahmatarka.

॥iti śrīmadbhagavadgītātātparyanirṇayē tr̥tīyōdhyāyaḥ॥

॥ ōṁ tatsaditi śrīmadbhagavadgītāsu upaniṣatsu brahmavidyāyāṁ yōgaśāstrē śrīkr̥ṣṇārjunasaṁvādē karmayōgō nāma tr̥tīyōdhyāyaḥ ॥

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.