How does the scripture describe the relationship between the Guru and the ultimate reality, Brahman?

The scripture presented in Chapter 18 draws a direct and profound connection between the Guru and the ultimate reality. It explicitly states that the Guru is God manifest, embodying Brahma, Vishnu, and Maheshwara. Going even further, it declares that the Guru is essentially the Supreme Lord, 'the Brahman beyond the beyond.' This philosophical identity is not just a concept but a lived experience, as shown when the distressed devotee took Darshan of Sai. He perceived Sai's form as 'the Eternal Brahman, the Self-Luminous and Taintless,' which immediately brought him peace and pleasure, confirming the Guru's status as the manifest form of the absolute.