1.3.10 and 11
इन्द्रियेभ्यः परा ह्यर्था अर्थेभ्यश्च परं मनः। मनसस्तु परा बुद्धिः बुद्धेरात्मा महान् परः ॥१०॥
महतः परमव्यक्तं अव्यक्तात् पुरुषः परः। पुरुषान्नपरं किञ्चित् सा काष्ठा सा पराः गतिः ॥११॥
The objects are superior to the senses; the mind is higher than the objects; the intellect is higher than the mind; and the great Ātmān is higher than the intellect. The unmanifest is higher than the great Ātmān, i.e. the being. The Puruṣaḥ, i.e. the supreme lord, is higher than the unmanifest; nothing is higher than the supreme lord — that is the final limit, the highest goal.
Bhāṣya 1.3.10 and 11
The testimonial turns interesting, describing the hierarchy among the faculties of the body that mimic the cosmic principles and the corresponding deities. Senses (the gods: Soma, knower of austerity, the Sun, Waters, Fire, and the sons of Indra) ← Sense objects (Yama, Dakṣa, Indra, Suparṇī, Vāruṇī, and Umā) ← Mind (Rudra, Garuda, and Śeṣa) ← Intellect (Sarasvatī) ← the being (the Brahmā) ← the Unmanifest (Ramā, also known as Sri, Praksrti etc.) ← The Purusha, the Lord ( Lord Viṣṇu)
"देवेभ्यः इन्द्रियात्मभ्यो ज्यायांसोऽर्थाभिमानिनः। सोमवित्तपसूर्याप्पा: अश्व्ग्नीन्द्रेन्द्रसूनवः॥
"Greater than the gods, who are embodiments of the senses, are those who identify with the objects — Soma, knower of austerity, the Sun, Waters, Fire, and the sons of Indra.
यमो दक्षश्चेन्द्रियेशाः सुपर्णी वारुणी तथा। उमेति चार्थमानिन्यः तिस्रो द्विद्व्येकदेवताः॥
Yama, Dakṣa, and the lords of the senses, Suparṇī, Vāruṇī, and Umā — these are the three sets of two-two-one deities who take pride in the objects.
मनोऽभिमानिनो रुद्रवीन्द्र शेषास्त्रयोऽपि तु। ते श्रेष्ठा अर्थमानिभ्यः तेभ्यो बुद्धिस्सरस्वती॥
Rudra, Garuda, and Śeṣa, identified with the mind, are superior to those proud of objects. From them arises intellect — Sarasvatī.
तस्या ब्रह्मा महानात्मा ततोऽव्यक्ताभिधा रमा। तस्यास्तु पुरुषो विष्णुः पूर्णत्वान्नैव तत्समः। कश्चित् कुतश्चित् श्रेष्ठस्तु नास्तीति किमु सा कथा॥"
From Sarasvatī arises Brahmā, the great self, and from him the Unmanifest, named Ramā. From her, the Puruṣaḥ, the lord Viṣṇu — due to his completeness, none is equal to Him. If none is greater than Him from anywhere, what remains to be said of that story?"
