Manava Dharmashastra 2.226

2.226

pūrvasyāyamarthavādaḥ | yatparaṃ brahma vedāntopaniṣatprasiddhaṃ tasya ācāryo mūrtiḥ śarīram | mūrtiriva mūrtiḥ | prajāpaterhiraṇyagarbhasya pitā | yeyaṃ pṛthivī saiva mātā, bhārasahatvasāmānyāt | bhrātā ca svaḥ sodaryaḥ ātmanaḥ kṣetrajñasyeti praśaṃsā | ete sarve devatārūpāḥ mahābhāgyayuktā avamatā ghnanti, prasāditā abhipretaiḥ kāmairyojayanti | evaṃ tatsamā ācāryādaya iti stutiḥ |

The preceptor is the embodiment of Brahman; the father is the embodiment of Prajāpati; the Mother is the embodiment of the earth, and one’s own brother is the embodiment of the self.—(226)

Medhātithi’s commentary (manubhāṣya):
This verse is commendatory of what has gone above.

That supreme Brahmaṇ which is described in the Vedantic Upaniṣads—of that the Preceptor is the ‘embodiment’—i.e., he is as it were the very image of Brahman. ‘The father is the embodiment of Prajāpati’—i.e., Hiraṇyagarbha. The mother is the same as this earth,—both being equally capable; of bearing burdens. ‘One’s own’—i.e., uterine—‘brother is the embodiment of the self’—the conscious entity within the body.

All the gods here named are possessed of majestic greatness, and destroy one, if they are treated with disrespect, while if propitiated, they endow one with all desirable things; and similar to these are the preceptor and the rest; who thus become eulogised by this verse.—(226)