Bhagavatapurana 5.5.18

5.5.18

gurur na sa syāt sva-jano na sa syāt pitā na sa syāj jananī na sā syāt /
daivaṃ na tat syān na patiś ca sa syān na mocayed yaḥ samupeta-mṛtyum //

18. He who would not, or, cannot show the way to salvation to the Jiva that has fallen into Saṃsara (mortal life), cannot be his preceptor or a relation or a father or a mother or the deity or the Lord.