52
Śrīmad-Bhāgavatam
[Canto 6, Ch. 7]
agneḥ —of the fire-god;  abhyāgataḥ —the invited guest;  mūrtiḥ —the personification;  sarva-bhūtāni —all living entities;  ca —and;  ātmanaḥ —of the Supreme Lord Viṣṇu.
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.
TEXT 31
तस्मात् पितृणामार्तानामाति परपराभवम् । तपसापनयंस्तात सन्देशं कर्तुमर्हसि ॥३१॥
tasmāt pitṛṇām ārtānām   ārtim para-parābhavam   tapasāpanayaṁs tāta   sandeśam kartum arhasi
tasmāt —therefore;  pitṛṇām —of the parents;  ārtānām —who are in distress;  ārtim —the grief;  para-parābhavam —being defeated by the enemies;  tapasā —by the strength of your austerities;  apanayan —taking away;  tāta —O dear son;  sandeśam —our desire;  kartum arhasi —you deserve to execute.