with recursive a as
  (
    select *
      from ( values ('GUID1' , null   )
                  , ('GUID66', 'GUID2')
                  , ('GUID2' , 'GUID1')
                  , ('GUID3' , 'GUID2')
                  , ('GUID77', 'GUID1')
                  , ('GUID5' , 'GUID2')
                  , ('GUID4' , 'GUID3')
           ) as t (f_entityid, f_parentid)
  )
, b as
  (
    select a.f_entityid
         , a.f_parentid
         , 1 as level
      from a
     where a.f_parentid is null
    union all
    select a.f_entityid
         , a.f_parentid
         , b.level + 1 as level
      from a
        join b on b.f_entityid = a.f_parentid
  )
select *
  from b
 order by level, f_entityid

with recursive b as
  (
    select a.f_entityid
         , a.f_parentid
         , 1 as level
      from t_system a
     where a.f_parentid is null
    union all
    select a.f_entityid
         , a.f_parentid
         , b.level + 1 as level
      from t_system a
        join b on b.f_entityid = a.f_parentid
  )
select *
  from b
 order by level, f_entityid