From gross to subtle

Initially, the needs of the physical body are the most important for a person, and later emotional needs become important, especially when one becomes older; and when one gets more mature, intellectual needs surpass emotional needs. But it is not necessarily that the physical body, as the outermost kośa is easiest to discern; in fact our attachment toward it is the strongest. This pañca-kośa-viveka is presented in a different way in the next two mantra, by discriminating each aspect of the individual level to the total level, to arrive at ātmā as my true self.

indriyebhyaḥ parā hyarthā arthebhyaśca param manaḥ |

manasastu parā buddhiḥ buddherātmā mahān paraḥ ||1.3.10||

Sense-objects are superior to the sense organs. Mind is superior to the sense-

objects. Intellect is superior to the mind. Mahat is superior to the intellect.

The grossest sheath is the physical body, and sense organs are superior to the physical body. In this mantra, śruti does not mention this point, and it is supplied to complete the analysis. The sense organs have control over the body; they drag the body to various sense objects, just as horses drag the chariot, thus they are superior to the body.

Then, what is superior to the sense organs? indriyebhyaḥ parā hyarthā - sense objects (subtle elements, namely sound, touch, form, smell, and taste) are superior to the sense organs. Because sense organs are created by the five subtle elements, which are in the form of instruments for revealing themselves. arthebhyaśca param manaḥ - mind is superior to the sense objects. Sense objects have entered the mind through the sense organs. The perceived sense objects exist in the form of thoughts in the mind. The mind is superior to the thoughts because it is the cause of the thoughts. The thoughts arise

in the mind, exist and resolve in it.

manasastu parā buddhiḥ - the intellect is more powerful than the mind; therefore is superior. Mind and intellect are not separate organs. This is known by two different names based on the function. Mind is the doubting function, and intellect is the determination function. Determination destroys doubt, therefore intellect is superior to the mind. All emotional problems (sorrows, etc.) can be conquered by knowledge in the intellect. The entire Gītā is about conquering sorrow through knowledge. In the chariot example, the driver (intellect) is the controller of the reins (mind). Therefore, we should identify with the intellect rather than with the emotional mind.

buddherātmā mahān paraḥ - mahān-ātmā is superior to the intellect. Mahān-ātmā is the total intellect, while buddhi refers to the individual intellect. The total intellect is hirañyagarbhaḥ. It is superior to individual intellect because total pervades individual, just as ocean pervades wave.