इन्द्रियेभ्यः परं मनो मनसः सत्त्वमुत्तमम् ।
सत्त्वादधि महानात्मा महतोऽव्यक्तमुत्तमम् ॥ ७ ॥

indriyebhyaḥ paraṃ mano manasaḥ sattvamuttamam |
sattvādadhi mahānātmā mahato’vyaktamuttamam || 7 ||

7. Beyond the senses is the mind; higher than the mind is the intellect; above the intellect is the great atman; higher than the mahat is Avyaktam.

Shankara’s Commentary:

As the senses have been stated to be distinct from the atman, he cannot be externally perceived; because he is the internal principle of all. How it is so, is explained. Beyond the senses, is the mind, etc., As arthas (rudiments) here are of the same class with the senses, they are included in the word Indriya. The rest as previously explained. The word saiva here denotes ‘intellect.’