"GURURBRAHMA, GURURVISHNU,
GURURDEVO MAHESHWARAH.
GURU SAKCHHAT PARAMBRAHMA,
TASMAI SHRI GURUVE NAMAH."
The Spiritual Master is Lord Brahma(the creator) because he gives birth in the Spirit. He is Lord Visnu because he nurtures and protects a disciple as he walks the true path. He is Lord Shiva because he destroys all the sins and vices of the disciple.
