An Etymological Dictionary of Astronomy and Astrophysics

1a) Esteem for or a sense of the worth or excellence of a person, a personal quality or ability, or something considered as a manifestation of a personal quality or ability.

1b) The condition of being esteemed or honored.

1c) A particular, detail, or point (usually preceded by in).

1d) Relation or reference (e.g., with respect to).

2a) To hold in esteem or honor.

2b) To show regard or consideration for (Dictionary.com).

Etymology (EN): M.E., from O.Fr., from L. respectus “regard, a looking at,” literally “act of looking back (or often) at one,” p.p. of respicere “to look back at, regard, consider,” from → re- “back” + specere “to look at,” cognate with Pers. sepâs “favor, thanksgiving,” as below.

Etymology (PE): Sepâk, variant of sepâs “favor, kindness, thanksgiving;” cf. Sogd. spaxš, sp(a)š, speš, (ə)spaxš “to serve, to respect, to honor;” Mid.Pers. spâs “service, gratitude, thanks;”
Av. spas-, spaš-, spôš- “to attend to; to serve;” Skt. spaś- “to observe, watch, spy;” Gk. skeptomai “I look around;” L. specere “to see;” PIE root *spek- “to look around, to notice.”