Muṇḍaka Upaniṣad · 3.1.10

इन्द्रियेभ्यः परा ह्यर्था अर्थेभ्यश्च परं मनः । मनसस्तु परा बुद्धिर्यो बुद्धेः परतस्तु सः

indriyebhyaḥ parā hy arthā arthebhyaś ca paraṃ manaḥ | manasas tu parā buddhir yo buddheḥ paratas tu saḥ

Superior to the senses are the objects, superior to the object is the mind; superior to the mind is the intellect, and he who is superior to the intellect is the Self.

The hierarchy of levels of being: from the dense to the subtle.

Indriyebhyaḥ parāḥ arthāḥ — objects are superior to the senses. Without object, the sense does not function; the object gives meaning to the sense.

Arthebhyaḥ param manaḥ — mind is superior to objects. The mind can think of the absent, plan, imagine.

Manasaḥ parā buddhiḥ — intellect is superior to mind. The capacity of discernment that judges the mind.

Buddheḥ parataḥ tu saḥ — but he who is superior to the intellect is the Self. The Ātman, witness of all, beyond all functions.

This hierarchy is crucial for practice: one cannot reach the Self working only with the senses, nor even with the mind or intellect. One must go beyond, transcend all instruments to discover the user of the instruments.

Yoga is this subtle ascent: from body to mind, from mind to intellect, from intellect to the Self without second.