Certainly friends and relatives offer mutual greetings by standing up, welcoming one another and offering obeisances. But those who are elevated to the transcendental platform, being intelligent, offer such respects to the Supersoul, who is sitting within the body, not to the person who identifies with the body. It may be argued that since Dakṣa was the father-in-law of Lord Śiva, it was certainly the duty of Lord Śiva to offer him respect. In answer to that argument it is explained here that when a learned person stands up or offers obeisances in welcome, he offers respect to the Supersoul, who is sitting within everyone’s heart. It is seen, therefore, among Vaiṣṇavas, that even when a disciple offers obeisances to his spiritual master, the spiritual master immediately returns the obeisances because they are mutually offered not to the body but to the Supersoul. Therefore the spiritual master also offers respect to the Supersoul situated in the body of the disciple. The Lord says in Śrīmad-Bhāgavatam that offering respect to His devotee is more valuable than offering respect to Him. Devotees do not identify with the body, so offering respect to a Vaiṣṇava means offering respect to Viṣṇu. It is stated also that as a matter of etiquette as soon as one sees a Vaiṣṇava one must immediately offer him respect, indicating the Supersoul sitting within. A Vaiṣṇava sees the body as a temple of Viṣṇu. Since Lord Śiva had already offered respect to the Supersoul in Kṛṣṇa consciousness, offering respect to Dakṣa, who identified with his body, was already performed. There was no need to offer respect to his body, for that is not directed by any Vedic injunction.
Ref >> Srila Prabhupada Vani.