SB 6.7.29-30

ācāryo brahmaṇo mūrtiḥ
 pitā mūrtiḥ prajāpateḥ
bhrātā marutpater mūrtir
 mātā sākṣāt kṣites tanuḥ
dayāyā bhaginī mūrtir
 dharmasyātmātithiḥ svayam
agner abhyāgato mūrtiḥ
 sarva-bhūtāni cātmanaḥ
Word for word: 
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.
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.