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The most appropriate section for documenting the statement, "The patient stated he lifted a 10-lb bag of flour overhead without pain," is the Subjective section. This section of a SOAP note is specifically designated for information that the patient shares about their experiences, feelings, and perceptions regarding their condition or treatment.

In this case, the patient's statement provides valuable insight into their functional capabilities and pain level during an activity, which is crucial for understanding their progress and response to therapy. This subjective information helps inform the clinician's understanding of the patient's self-reported condition and can influence the overall treatment approach.

The Objective section, on the other hand, includes measurable and observable data obtained through physical examination and tests, while the Plan outlines the treatment strategies to be undertaken. The Assessment reflects the clinician’s professional judgment based on the subjective and objective information gathered. Each of these sections serves a distinct purpose, with the Subjective section focusing on the patient's own words and experiences.