Chapter 3, Verse 42
Part of 3: Karm Yog — कर्मयोगइन्द्रियाणि पराण्याहुरिन्द्रियेभ्यः परं मनः। मनसस्तु परा बुद्धिर्यो बुद्धेः परतस्तु सः॥
indriyāṇi parāṇyāhur indriyebhyaḥ paraṁ manaḥ manasas tu parā buddhir yo buddheḥ paratas tu saḥ
They say that the senses are superior to the body; the mind is superior to the senses; the intellect is superior to the mind; and He (the Self) is superior even to the intellect.
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.