Indriyani parany ahur indriyebhyah param manah
manasas tu para buddhir yo buddheh paratas tu sah
(Text 42, Ch 3, Karma Yoga)
Meaning: The working senses are superior to dull matter; mind is higher than the senses; intelligence is still higher than the mind; and he (the soul) is even higher than the intelligence.
*** The senses are different outlets for the activities of lust. Lust is reserved within the body, but it is given vent through the senses. Therefore, the senses are superior to the body as a whole. These outlets are not in use when there is superior consciousness or divine consciousness. In divine consciousness the soul makes direct connection with the Supreme Personality of Godhead; therefore the hierarchy of bodily functions, as described here, ultimately ends in the Supreme soul.Bodily action means the functions of the senses, and stopping the senses means stopping all bodily actions. But since the mind is active, then even though the body may be silent and at rest, the mind will act-as it does during dreaming. But above the mind is the determination of the intelligence, and above the intelligence is the SOUL proper. If, therefore, the soul is directly engaged with the Supreme, naturally all other subordinates, namely, the intelligence, mind and senses, will be automatically engaged.