Bhagavatapurana 3.29.28

3.29.28

jīvāḥ śreṣṭhā hy ajīvānāṃ tataḥ prāṇa-bhṛtaḥ śubhe /
tataḥ sa-cittāḥ pravarās tataś cendriya-vṛttayaḥ //

28. The Jivas (i.e. living beings) are superior to those that are lifeless; O blessed mother, those that are endowed with Prana (i.e. in whom the function of vital breaths is found) are superior to mere living things; still higher are those that are endowed with Chitta or sensibility; superior to these are those in whom the functions of organs are found;