What is the philosophical position of the Guru in Chapter 10, especially when compared to other deities?

Chapter 10 presents a definitive and elevated philosophical position for the Guru. It makes the unequivocal statement that "All other gods are illusory; the Guru alone is the one eternal God." This places the Sadguru at the apex of spiritual reality. The chapter further elaborates that simply remembering the Guru with a loving heart is the best of all spiritual practices (Sadhana), one that costs nothing but unties the knot of birth and death. This singular focus on the Guru as the ultimate, non-illusory divine form underscores his supreme importance in the spiritual path outlined in this text.