PURPORT

According to the moral instructions of Canakya Pandita, atmavat sarva-bhutesu: 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 Paramatma 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.