Srimad-Bhagavatam: Canto 6 - Chapter 1 - Verse 29-30

Sanskrit:

आचार्यो ब्रह्मणो मूर्ति: पिता मूर्ति: प्रजापते: ।भ्राता मरुत्पतेर्मूर्तिर्माता साक्षात् क्षितेस्तनु: ॥ २९ ॥दयाया भगिनी मूर्तिर्धर्मस्यात्मातिथि: स्वयम् ।अग्नेरभ्यागतो मूर्ति: सर्वभूतानि चात्मन: ॥ ३० ॥

ITRANS:

ācāryo brahmaṇo mūrtiḥpitā mūrtiḥ prajāpateḥbhrātā marutpater mūrtirmātā sākṣāt kṣites tanuḥ

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.