The third Valli of Katha Upanishad presents the parable of the chariot, to highlight how Atman, body, mind, senses and empirical reality relate to a human being. The Katha Upanishad asserts that one who does not use his powers of reasoning, whose senses are unruly and mind unbridled, his life drifts in chaos and confusion, his existence entangled in samsara. Those who use their intelligence, have their senses calm and under reason, they live a life of bliss and liberation, which is the highest place of Vishnu. Whitney clarifies that "Vishnu" appears in Vedas as a form of Sun, and "Vishnu's highest place" is a Vedic phrase that means "zenith". Madhvacharya, the Dvaita Vedanta scholar interprets this term differently, and bases his theistic interpretation of Katha Upanishad by stating that the term refers to the deity Vishnu. This metaphorical parable of chariot is found in multiple ancient Indian texts, and is called the Ratha Kalpana. A similar simile is found in ancient Greek literature, such as the Parmenides, Xenophon's prologue of Prodikos, and in the Platonic dialogue Phaedrus. The nature of Atman, need for ethics and the hierarchy of Reality - Third Valli The Katha Upanishad, in verses 1.3.10 through 1.3.12 presents a hierarchy of Reality from the perspective of a human being. It asserts that Artha (objects, means of life) are above Indriya (senses), that Manas (mind) is above Artha in this hierarchy, above the Manas is Buddhi (intellect, his ability to discern), above the Buddhi is Atman (his Self, great Self). Beyond the Atman, states Katha Upanishad, is the Avyaktam (unmanifested Reality), and Purusha (cosmic Self) is beyond the Avyaktam, and beyond the Purusha, there is nothing - for it is the goal, for it is the highest road. At the basic level of life, the interaction is between Artha and Indriya (sensory organs); while at the highest level, man becomes aware of and holistically realizes the entire hierarchy. The Self is hidden in all beings, asserts the Katha Upanishad; it does not show itself, but its awareness is felt by seers with agrya sukshma (subtle, more self-evident conscious, keen thinkers). In verse 1.3.13, Katha Upanishad states that Prajna (conscious man) should heed to the ethical precept of self-examination and self-restraint, restraining his speech and mind by the application of his Buddhi (power to reason). Man should, asserts Katha Upanishad, holistically unify his tempered senses and mind with