आचार्यो ब्रह्मणो मूर्तिः पिता मूर्तिः प्रजापतेः ।
भ्राता मरुत्पतेर्मूर्तिर् माता साक्षात्क्षितेस्तनुः ।
दयाया भगिनी मूर्तिर् धर्मस्यात्मातिथिः स्वयम् ।
अग्नेरभ्यागतो मूर्तिः सर्वभूतानि चात्मनः ॥ ३० ॥
dharmasyatmatithih svayam
acaryah-the teacher or spiritual master who instructs Vedic knowledge by his personal behavior; brahmanah-of all the Vedas; murtih-the personification; pita-the father; murtih-the personification; prajapateh-of Lord Brahma; bhrata-the brother; marut-pateh murtih-the personification of Indra; mata-the mother; saksat-directly; ksiteh-of the earth; tanuh-the body; dayayah-of mercy; bhagini-the sister; murtih-the personification; dharmasya-of religious principles; atma-the self; atithih-the guest; svayam-personally; agneh-of the fire-god; abhyagatah-the invited guest; murtih-the personification; sarva-bhutani-all living entities; ca-and; atmanah-of the Supreme Lord Visnu.
The acarya, 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 Brahma; 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 Visnu, the Supreme Personality of Godhead.
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.