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.  [  SB 6.7.31 ]

Srila Prabhupada's 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."

[ SB 6.7.31]