2.3.06, 07 and 08
The wise person, understanding the distinct conditions of the senses, their fluctuations, and their unique manifesting capabilities, does not lament.
The mind is superior to the senses; the intellect is superior to the mind; the great-ātmān is superior to the intellect; and the unmanifest is superior to the great-ātmān.
But the Supreme Person is beyond the unmanifest, all-pervading, and without any distinguishing mark. By realizing Him, a being is liberated and attains immortality.
Bhāṣya 2.3.06, 07, and 08
The passage emphasizes the importance of understanding the hierarchy of principles and their governing deities, and the supremacy of the Lord Hari.
The passage emphasizes the importance of understanding the supremacy of the Lord, which is revealed through the hierarchy of deities and is the great purport of all teachings.
"The understanding of the hierarchy among all principles, especially in relation to Hari, and His superiority, is the essential and greater purport of all statements."
- stated thus, as well.