ācāryo brahmaṇo mūrtiḥ
pitā mūrtiḥ prajāpateḥ
bhrātā marutpater mūrtir
mātā sākṣāt kṣites tanuḥ
dayāyā bhaginī mūrtir
dharmasyātmātithiḥ svayam
agner abhyāgato mūrtiḥ
sarva-bhūtāni cātmanaḥ
ācāryaḥ - the teacher or spiritual master who instructs Vedic knowledge by his personal behavior; brahmaṇaḥ - of all the Vedas; mūrtiḥ - the personification; pitā - the father; mūrtiḥ - the personification; prajāpateḥ - of Lord Brahmā; bhrātā - the brother; marut-pateḥ mūrtiḥ - the personification of Indra; mātā - the mother; sākṣāt - directly; kṣiteḥ - of the earth; tanuḥ - the body; dayāyāḥ - of mercy; bhaginī - the sister; mūrtiḥ - the personification; dharmasya - of religious principles; ātma - the self; atithiḥ - the guest; svayam - personally; 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.
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.