One should always remember the Supreme Personality of Godhead in His localized representation as the Paramātmā, who is situated in the core of every living entity’s heart. Thus one should offer respect to every living entity according to that living entity’s position or manifestation.
Srimad Bhagavata Purana
श्रीमद्भागवतमहापुराणम्
मूल श्लोकः
हरिः सर्वेषु भूतेषु भगवानास्त ईश्वरः । इति भूतानि मनसा कामैस्तैः साधु मानयेत्
hariḥ sarveṣu bhūteṣu bhagavānāsta īśvaraḥ | iti bhūtāni manasā kāmaistaiḥ sādhu mānayet
SB 7.7.32