"At the beginning of the Tantric ngöndro we invoke the presence of the Lama. Since the Lama is the one who exemplifies both the qualities of path and goal, we acknowledge the Lama as the beginning and end of all practice. After having commenced our practice by acknowledging the Lama, we consider the difficulty of gaining human re-birth (in terms of having the conducive circumstances to practice). Human re-birth is the basis of the spiritual path of liberation and is therefore precious and worthy of great respect. If we do not value the situation in which we have found ourselves, then we will not make use of our precious circumstances and a great opportunity will be squandered."
Dzogchen View of Tantric Ngöndro, His Holiness Düd'jom Rinpoche, Aro Encyclopaedia