Prathama-prakaraṇam (Yama) · Verse 61

एषु मुख्यास्त्र्यः प्रोक्ता आचार्यः पितरौ तथा । एषु मुख्यतमस्त्वेक आचार्यः परमार्थवित् ॥

eṣu mukhyāstryaḥ proktā ācāryaḥ pitarau tathā | eṣu mukhyatamastveka ācāryaḥ paramārthavit ||

Among the five gurus, three are principal: ācārya, mother, and father. But one is supreme: the ācārya who knows the supreme meaning (paramārthavit). The word paramārtha — supreme truth or highest reality — qualifies the ācārya as one who has direct realization, not merely book knowledge. The guru who has seen the truth can lead others to it.