Karma Yoga · Verse 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 object; the mind is superior to the senses; the intellect is superior to the mind; and that which is superior to the intellect is the Self.
Hierarchy of the levels of being. From outside to inside: object → sense (indriya) → mind (manas) → intellect (buddhi) → Self (ātman).
Each level is para — superior, transcendent — to the previous. This hierarchy indicates where to apply effort: master senses with mind, mind with intellect, and transcend intellect through the Self. The ātman is not another level but the base of all.