Luke 1:35 (KJV) – And the angel answered and said unto her, The Holy Ghost shall come upon thee, and the power of the Highest shall overshadow thee: therefore also that holy thing which shall be born of thee shall be called the Son of God.
There is none higher than Jehovah. God is the supreme Creator of all living things. There shall be no other gods. We should praise Him with all of our might and soul.
There is NO GRAY area when we talk about who is highest. It is not possible for any god or man to be as high as Jehovah. God is the archetype of omnipotence. All power in Heaven and Earth belong to Him.
1 Chronicles 29:11 (KJV) – Thine, O Lord is the greatness, and the power, and the glory, and the victory, and the majesty: for all that is in the heaven and in the earth is thine; thine is the kingdom, O Lord, and thou art exalted as head above all.
Psalm 84:10 (KJV) – For a day in thy courts is better than a thousand. I had rather be a doorkeeper in the house of my God, than to dwell in the tents of wickedness.