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ŚB 6.7.29-30

आचार्यो ब्रह्मणो मूर्ति: पिता मूर्ति: प्रजापते: ।
भ्राता मरुत्पतेर्मूर्तिर्माता साक्षात् क्षितेस्तनु: ॥ २९ ॥
दयाया भगिनी मूर्तिर्धर्मस्यात्मातिथि: स्वयम् ।
अग्नेरभ्यागतो मूर्ति: सर्वभूतानि चात्मन: ॥ ३० ॥
ācāryo brahmaṇo mūrtiḥ
pitā mūrtiḥ prajāpateḥ
bhrātā marutpater mūrtir
mātā sākṣāt kṣites tanuḥ
dayāyā bhaginī mūrtir
dharmasyātmātithiḥ svayam
agner abhyāgato mūrtiḥ
sarva-bhūtāni cātmanaḥ

Synonyms

ācāryaḥthe teacher or spiritual master who instructs Vedic knowledge by his personal behavior; brahmaṇaḥof all the Vedas; mūrtiḥthe personification; pitāthe father; mūrtiḥthe personification; prajāpateḥof Lord Brahmā; bhrātāthe brother; marut-pateḥ mūrtiḥthe personification of Indra; mātāthe mother; sākṣātdirectly; kṣiteḥof the earth; tanuḥthe body; dayāyāḥof mercy; bhaginīthe sister; mūrtiḥthe personification; dharmasyaof religious principles; ātmathe self; atithiḥthe guest; svayampersonally; agneḥof the fire-god; abhyāgataḥthe invited guest; mūrtiḥthe personification; sarva-bhūtāniall living entities; caand; ātmanaḥof the Supreme Lord Viṣṇu.

Translation

The ācārya, the spiritual master who teaches all the Vedic knowledge and gives initiation by offering the sacred thread, is the personification of all the Vedas. Similarly, a father personifies Lord Brahmā; a brother, King Indra; a mother, the planet earth; and a sister, mercy. A guest personifies religious principles, an invited guest personifies the demigod Agni, and all living entities personify Lord Viṣṇu, the Supreme Personality of Godhead.

Purport

According to the moral instructions of Cāṇakya Paṇḍita, ātmavat sarva-bhūteṣu: one should observe all living entities to be on the same level as oneself. This means that no one should be neglected as inferior; because Paramātmā is seated in everyone’s body, everyone should be respected as a temple of the Supreme Personality of Godhead. This verse describes the different ways in which one should respect a guru, a father, a brother, a sister, a guest and so on.