"In Śrīmad-Bhāgavatam (11.17.27), the spiritual master is also called ācārya. Ācāryaṁ māṁ vijānīyān: the Supreme Personality of Godhead says that one should respect the spiritual master, accepting him as the Lord Himself. Nāvamanyeta karhicit: one should not disrespect the ācārya at any time. Na martya-buddhyāsūyeta: one should never think the ācārya an ordinary person. Familiarity sometimes breeds contempt, but one should be very careful in one's dealings with the ācārya. Agādha-dhiṣaṇaṁ dvijam: the ācārya is a perfect brāhmaṇa and has unlimited intelligence in guiding the activities of his disciple. Therefore Kṛṣṇa advises in Bhagavad-gītā (4.34):
tad viddhi praṇipātena
upadekṣyanti te jñānaṁ
'Just try to learn the truth by approaching a spiritual master. Inquire from him submissively and render service unto him. The self-realized soul can impart knowledge unto you because he has seen the truth.' One should fully surrender unto the spiritual master. and with service (sevayā) one should approach him for further spiritual enlightenment."