PURPORT

It may be argued that since Daksa was the father-in-law of Lord Siva, it was certainly the duty of Lord Siva to offer him respect. In answer to that argument it is explained here that when a learned person stands up or offers obeisances in welcome, he offers respect to the Supersoul, who is sitting within everyone's heart. It is seen, therefore, among Vaisnavas, that even when a disciple offers obeisances to his spiritual master, the spiritual master immediately returns the obeisances because they are mutually offered not to the body but to the Supersoul. Therefore the spiritual master also offers respect to the Supersoul situated in the body of the disciple. The Lord says in Srimad-Bhagavatam that offering respect to His devotee is more valuable than offering respect to Himself. Devotees do not identify with the body, so offering respect to a Vaisnava means offering respect to Visnu. It is stated also that, as a matter of etiquette, as soon as one sees a Vaisnava he must immediately offer him respect, indicating the Supersoul sitting within. A Vaisnava sees the body as a temple of Visnu. Since Lord Siva had already offered respect to the Supersoul in Krsna consciousness, offering respect to Daksa, who identified with his body, was already performed. There was no need to offer respect to his body because that is not directed by any Vedic injunction.