last respects vs respect

last respects and respect both are nouns.

Word	Noun	Adjective	Verb	Adverb
last respects	Yes	No	No	No
respect	Yes	No	Yes	No

As nouns, respect is a hypernym of last respects; that is, respect is a word with a broader meaning than last respects:

Other hypernyms of last respects include deference.

last respects (noun)	respect (noun)
the act of expressing respect for someone who has died	behavior intended to please your parents
	a courteous expression (by word or deed) of esteem or regard
	courteous regard for people's feelings
	(usually preceded by `in') a detail or point
	an attitude of admiration or esteem
	a feeling of friendship and esteem
	the condition of being honored (esteemed or respected or well regarded)

last respects (verb)	respect (verb)
	regard highly; think much of
	show respect towards