इन्द्रियेभ्यः परा ह्यर्था अर्थेभ्यश्च परं मनः ।
मनसस्तु परा बुद्धिर्बुद्धेरात्मा महान्परः ॥ १० ॥

indriyebhyaḥ parā hyarthā arthebhyaśca paraṃ manaḥ |
manasastu parā buddhirbuddherātmā mahānparaḥ || 10 ||

10. Beyond the senses, are the rudiments of its objects; beyond these rudiments is the mind; beyond the mind is atman known as Mahat (great).

Shankara’s Commentary:

Now this subsequent portion is introduced for the purpose of showing that the goal to be reached should be understood to be the Pratyak (the internal) atman, the subtlest proceeding from the gross senses in the ascending degree of subtlety. The senses are gross and those rudiments (Vishaya) from which these spring for their own illumination are subtler than the senses, their own effects, greater than these and the atman of these, i.e., bound up with these; subtler than these rudiments and greater than these, being the atman of these, is the mind. Here, by the word mind is denoted the rudiments of the Bhuta (Bhuta Sukshma) from which mind originates. Than the mind which is the origin of volition, deliberation and the rest, the intellect is subtler, greater, and more possessed of the functions of seeing, hearing, etc., does not shine, as the atman of any being concealed by ignorance and delusion. Oh, how deep, unfathomable and marvellous this Maya, that every living being, though really in its nature the Brahman, does not, though instructed, grasp the truth ‘I am the Paramatman’ and feels convinced, without any instruction that he is such a person’s son mistaking for the atman the combination of the body, and the senses, etc., which is not the atman and is only perceived by him, like the pot, etc.; indeed, the world wanders repeatedly deluded by the Maya of the Brahman alone; so the smriti also says ‘Being concealed by Yogamaya, I do not shine to all, etc.’ Are not these statements inconsistent? Knowing him, the intelligent do not grieve and ‘he does not shine.’ It is not so. It is said he does not shine, because he cannot be known by the unpurified intellect; but he is seen by the purified intellect. Agryaya, like a point, i.e., concentrated, subtle, i.e., capable of perceiving subtle objects. By whom? By the subtle seers, i.e., by persons, who, by seeing the different degrees of subtlety as pointed out by the rudiments, are subtler than the senses, etc., are characteristically able to see the subtlest, i.e., by learned persons.