Kaṭha Upaniṣad 250

250

yasmād ātmana indriyāṇāṃ pṛthagbhāva ukto nāsau bahir adhigantavyo yasmāt pratyagātmā sa sarvasya, tat katham ity ucyate -- indriyebhyaḥ paraṃ mana ity ādi / arthānām ihendrayasamānajātīyatvād indriyagrahaṇenaiva grahaṇam / pūrvavad anyat / sattvaśabdād buddhir ihocyate ///2,3.7 //

Shankara’s Commentary:
Com.—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.’