One verse

Srimad Bhagavatam 7.15.26

7.15.26

यस्य साक्षाद्भ‍गवति ज्ञानदीपप्रदे गुरौ । मर्त्यासद्धी: श्रुतं तस्य सर्वं कुञ्जरशौचवत् ॥ २६ ॥

yasya saksad bhagavati jnana-dipa-prade gurau martyasad-dhih srutam tasya sarvam kunjara-saucavat

yasya
one who
saksat
directly
bhagavati
the Supreme Personality of Godhead
jnana-dipa-prade
who enlightens with the torch of knowledge
gurau
unto the spiritual master
martya-asat-dhih
considers the spiritual master to be like an ordinary human being and maintains such an unfavorable attitude
srutam
Vedic knowledge
tasya
for him
sarvam
everything
kunjara-sauca-vat
like the bath of an elephant in a lake

The spiritual master should be considered to be directly the Supreme Lord because he gives transcendental knowledge for enlightenment. Consequently, for one who maintains the material conception that the spiritual master is an ordinary human being, everything is frustrated. His enlightenment and his Vedic studies and knowledge are like the bathing of an elephant.