TEXTS 2930
acaryo brahmano murtih
pita murtih prajapateh
bhrata marutpater murtir
mata saksat ksites tanuh
dayaya bhagini murtir
dharmasyatmatithih svayam
agner abhyagato murtih
sarva-bhutani catmanah
acaryahthe teacher or spiritual master who instructs Vedic knowledge by his personal behavior; brahmanahof all the Vedas; murtihthe personification; pitathe father; murtihthe personification; prajapatehof Lord Brahma; bhratathe brother; marut-pateh murtihthe personification of Indra; matathe mother; saksatdirectly; ksitehof the earth; tanuhthe body; dayayahof mercy; bhaginithe sister; murtihthe personification; dharmasyaof religious principles; atmathe self; atithihthe guest; svayampersonally; agnehof the fire-god; abhyagatahthe invited guest; murtihthe personification; sarva-bhutaniall living entities; caand; atmanahof 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 everyones 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.

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