Daredevil and Spider-Man have a storied relationship in the comics and over time, Matt Murdock has gained a lot of respect for the web-slinger. So, when Spider-Man decided to make a surprise appearance at Daredevil's home, Matt couldn't help but be impressed with the wall-crawler's power and strength.
Daredevil, created by Stan Lee and Bill Everett, first appeared in Daredevil #1. Over the years, he's teamed up with many fellow Marvel heroes. However, in his earliest stories, Daredevil met Spider-Man and the two would become extremely close friends. The two have fought together many times, have shared villains, and Daredevil has even been rumored to appear in the next installment of the Spider-Man films in the Marvel Cinematic Universe. So, when Spider-Man shows up out of the blue, it doesn't take long for Daredevil to deduct who he truly is.
In Daredevil #5 by Chip Zdarsky, Marco Checchetto, Sunny Gho, and Clayton Cowles, Matt is struggling with the fact he killed someone earlier in the series. When the Defenders pop by for moral support, Matt suspects they're going to take him into the police for his crime. Instead, they tell him that mistakes happen and they've all accidentally killed someone before. Daredevil tells them they shouldn't be above the law and disappears. When he ends up at his home, he detects that he's not alone.
Using his radar senses, Daredevil is able to tell that someone is in his apartment but they're being "impossibly quiet." He notes that there's a strong heartbeat and that the person's muscles are tightening with incredible strength and control. He deduces that Spider-Man is in his home and describes him as "pure power and doesn't even know it. The best of us." Spider-Man tries to relate to Matt and tells him it's time he stepped away from wearing the mask as Daredevil. Surprisingly, Matt listens and throws his mask towards his friend and tells him he "can't do this anymore."
The fact that Matt listens to Spider-Man (after ditching the Defenders) is a clear sign of respect. However, when he uses his radar senses to determine Spider-Man's in his apartment and commends his strength while calling him "the best of us," it's a clear sign Matt holds his fellow hero to the highest regard. Even when Daredevil is at his lowest, he's willing to recognize Spider-Man as one of the best heroes out there - it's a sign of respect, even if Matt lost himself a little bit during this arc.