Manava Dharmashastra 1.99

1.99

sarvalokasyopari bhavati | śreṣṭhayamuparibhāvenāha | īśvaraḥ sarvabhūtānāmiti | prabhutvaṃ dharmākhyasya koṣasya guptaye jāyate | dravyasañcayaḥ koṣaḥ | upamānāddharmasañcaya ucyate koṣa iti |

The Brāhmaṇa, on coming into existence, becomes supreme on earth; he is the supreme lord of all beings, serving the purpose of guarding the treasure of Virtue. (99).

Medhātithi’s commentary (manubhāṣya):
The Brāhmaṇa comes to the top of the entire world; this ‘coming to the top’ indicates his supremacy.

‘He is the Supreme Lord of all beings’,— and this supremacy comes about for the ‘purpose of guarding the treasure of Virtue.’—‘Treasure’ means a collection of objects; hence through similarity, the collection of Virtues is called ‘treasure’ (99).