1.3.10 and 11
indriyebhyaḥ parā hy arthā arthebhyaś ca paraṁ manaḥ। manasas tu parā buddhiḥ buddher ātmā mahān paraḥ ॥10॥
mahataḥ param avyaktaṁ avyaktāt puruṣaḥ paraḥ। puruṣān na paraṁ kiñcit sā kāṣṭhā sā parā gatiḥ ॥11॥
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)
"devebhyaḥ indriyātmabhyō jyāyāṁso'rthābhimāninaḥ। soma-vit-tapasūryāppāḥ aśvaghnīndrendrasūnavaḥ॥
"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.
yamo dakṣaś cendriyeśāḥ suparṇī vāruṇī tathā। umetī cārthamāninyaḥ tisro dvidvyaika-devatāḥ॥
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.
mano'bhimānino rudravīndraśeṣās trayo'pi tu। te śreṣṭhā arthamānibhyaḥ tebhyo buddhis sarasvatī॥
Rudra, Garuda, and Śeṣa, identified with the mind, are superior to those proud of objects. From them arises intellect — Sarasvatī.
tasyā brahmā mahānātmā tato'vyaktābhidhā ramā। tasyās tu puruṣo viṣṇuḥ pūrṇatvān naiva tat-samaḥ। kaścit kutaścit śreṣṭhas tu nāstīti kimu sā kathā॥"
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?"
