The words sat 'good, mahat 'great', parama 'highest', uttama 'best' and utkṛṣṭa 'excellent' are compounded with the words denoting the person deserving the respect and the resulting compound is tat-puruṣa ,
As सत्पुरुषः 'a good person,' महापुरुषः 'a great man;' परमपुरुषः 'the highest person;' उत्तमपुरुषः 'the best person ;' उत्कृष्टपुरुषः 'the excellent person.'
Why do we say 'with words denoting the person deserving of respect ?' Observe उत्कृष्टः गौः कर्दमात् 'the ox was pulled out of the mud'.,