Beyond the senses are the objects; beyond the objects is the mind. Beyond the mind is the intellect; beyond the intellect is the great Ātman.

This verse presents the ascending hierarchy of reality, from the grossest to the subtlest. It is a map of the inner journey that will be fundamental to Sāṅkhya and Yoga.

Indriyebhyaḥ parāḥ arthāḥ — the objects are superior to/subtler than the senses. The senses are instruments; the objects (artha, also “meaning”) are that toward which the senses are directed. Objects have a more fundamental reality than the organs that perceive them.

Arthebhyaḥ paraṃ manaḥ — the mind is superior to the objects. The mind (manas) coordinates sensory data, deliberates, desires, and doubts. Without mind, objects would not be experienced.

Manasaḥ parā buddhiḥ — the intellect is superior to the mind. Buddhi is the faculty of discernment, decision, and determination. While manas oscillates between options, buddhi resolves and directs.

Buddheḥ ātmā mahān paraḥ — beyond buddhi is the great Ātman (mahān). The Ātman transcends even the most refined intelligence. It is the witness of buddhi, not its content.

This hierarchy establishes the method of yoga: withdraw consciousness from external objects, pass through the levels of mind, purify and quiet buddhi, until recognizing the Ātman that was always present as the foundation.

The following verse (1.3.11) continues this ladder toward the Absolute, adding even subtler levels until reaching Puruṣa, the final goal.