Chapter III · Śloka 42
इन्द्रियाणि पराण्याहुरिन्द्रियेभ्यः परं मनः ।
मनसस्तु परा बुद्धिर्यो बुद्धेः परतस्तु सः ॥
indriyāṇi parāṇy āhur indriyebhyaḥ paraṃ manaḥ |
manasas tu parā buddhir yo buddheḥ paratas tu saḥ ||
The senses are said to be superior to the body; the mind is superior to the senses; the intellect is superior to the mind; and what is superior even to the intellect — that is He, the Self.
This verse maps the hierarchy of being from gross to subtle: body, senses, mind, intellect, and beyond all these the pure witnessing Self (Ātman). Understanding this ascending order is essential for knowing where desire lodges and where the ultimate power to overcome it resides.