Chapter 3 - Verse 42

इन्द्रियाणि पराण्याहुरिन्द्रियेभ्यः परं मनः ।
मनसस्तु परा बुद्धिर्यो बुद्धेः परतस्तु सः ॥ ४२ ॥

indriyāṇi parāṇyāhurindriyebhyaḥ paraṃ manaḥ .
manasastu parā buddhiryo buddheḥ paratastu saḥ .. 42 ..


They say that the senses are superior; superior to the senses is mind; superior to mind is reason; one who is even superior to reason is He.
Read the commentary
The senses are five, the sense of bearing, etc. When compared with the physical body, which is gross, external, and limited, the senses are superior as they are comparatively more subtle and internal, and have a more extensive sphere of action. So say the wise. Superior to the senses is mind (manas, the impulsive nature) which is composed of thoughts and desires, of errors and doubts, (sankalpa and vikalpa), Superior to mind is reason (buddhi) characterized by determination (nischaya). So, He who is behind all things visible, inclusive of reason, the Dweller in the body, whom—it has been said—desire, seated in the senses and other quarters, bewilders by enveloping wisdom,—He, the Self, the witness of reason, is superior to reason.