In Taittiriya Upanishad there is a discussion of five sheaths (pancha–kosa) in which the individual self is encased. Which one is the sheath (kosa) of knowledge and intelligence?
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Think "Vijnana = knowledge." So Vijnanamaya–kosa is the intelligence sheath.
The pancha–kosa hierarchy (from gross to subtle) in the Taittiriya Upanishad is:
Annamaya (food/physical) $\rightarrow$ Pranamaya (vital breath) $\rightarrow$ Manomaya (mind) $\rightarrow$ Vijnanamaya (intellect/knowledge) $\rightarrow$ Anandamaya (bliss).
Thus the sheath of knowledge, discrimination, and intellect is Vijnanamaya–kosa.
(B) is life-force; (C) is mind/thought; (D) is bliss — none of these denote the intellect layer.
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