To secure your system better by allowing selected hosts to ssh into your system as root, you will need the Match keyword found in the /etc/ssh/sshd_config

For example, to allow only 192.168.x to be able to ssh into the system, you do the following. If you are using

Edit the SSH Config

% vim /etc/ssh/sshd_config

1. By IP Addresses

PermitRootLogin no
.....
.....
# Example of overriding settings on a per-user basis
Match Address 192.168.*,172.21.1.1
PermitRootlogin yes

2. By Host Name

PermitRootLogin no
UseDNS yes
.....
.....
# Example of overriding settings on a per-user basis
Match Host *.example.com,host1.idontknow.com
PermitRootlogin yes

3. By User and IP Addresses

PermitRootLogin no
UseDNS yes
.....
.....
# Example of overriding settings on a per-user basis
Match User user1 Host *.example.com
PermitRootlogin yes

References:

1. Linux: Allow SSH Root Login From Specific IP
2. How to restrict ssh logins by user and client address on CentOS/RHEL
3. Limit access to openssh features with the Match option