इन्द्रियाणि पराण्याहुरिन्द्रियेभ्यः परं मनः | मनसस्तु परा बुद्धिर्यो बुद्धेः परतस्तु सः
indriyāṇi parāṇyāhurindriyebhyaḥ paraṃ manaḥ . manasastu parā buddhiryo buddheḥ paratastu saḥ
他們說感官優於粗糙的身體；心意優於感官；但理智優於心意。然而，超越理智的，是祂。
They say that the organs are superior (to the gross body); the mind is superior to the organs; but the intellect is superior to the mind. However, the one who is superior to the intellect is He.
與粗糙、外在且有限的物質身體相比，感官無疑更為精微、內在，且活動範圍更廣，故為優越。心意優於感官，因為感官若無心意協助，便無法獨立運作，心意能執行五種感官的功能。理智則優於心意，因其具備辨別能力，當心意處於疑惑時，理智便會來援。而「真我」（Atman），即那見證者，甚至超越理智，因為理智的光芒皆源自於「真我」。
When compared with the physical body which is gross? external and limited? the senses are certainly superior as they are more subtle? internal and have a wider range of activity. The mind is superior to the senses? as the senses cannot do anything independently without the help of the mind. The mind can perform the functions of the five senses. The intellect is superior to the mind because it is endowed with the faculty of discrimination. When the mind is in a state of doubt? the intellect comes to its resuce. The Self? the Witness? is superior even to the intellect? as the intellect borrows its light from the Self.