Usage patterns
目上の人に敬語を使うto use polite/honorific language with a superior
You must use polite language with your superiors.
目上の人を敬うto respect a superior or senior person
In Japan, there is a culture of respecting those who are senior to you.
目上の人に失礼な態度をとるto behave rudely toward a superior
He was scolded for behaving rudely toward a superior.