Answer
Guru and śiṣya—we understand this relationship as eternal. The soul of the guru is eternal, and I, as the disciple, am also eternal. So the relationship is not temporary; it is an eternal connection of service and devotion. There is eternal individuality, and therefore my devotion to my guru is also eternal.
In the Māyāvāda understanding, however, guru–śiṣya, dīkṣā, devotion—all these are accepted only as a kind of practice or stepping stone. They say you must follow a guru, take initiation, and show devotion, but ultimately it is just an exercise. In the end, their conclusion is that there is no real distinction—the disciple is supposed to realize, “I am that,” “I am the guru,” or ultimately “I am God.”
According to that philosophy, if a guru still accepts a separate Bhagavān, then he is considered not fully self-realized. The idea is that the guru must realize, “I am Brahman,” and the disciple is also the same. So the first step, they say, is to see no difference at the level of ātmā. All distinctions—guru and disciple, individuality, relationships—are considered products of the body and mind, not ultimate reality.
They do accept one important truth—that spirit is different from matter. But beyond that, they conclude that there is no individuality, no personal God, only an impersonal, indescribable reality called nirguṇa Brahman. If any qualities (guṇas) are perceived, they say it belongs to māyā. So ultimately, their conclusion is impersonal—no “I,” no “you,” no relationship, no Bhagavān in a personal sense.
This is why it is sometimes described as “covered atheism.” Outwardly there may be worship, rituals, and strict following of Vedic practices, but the final conclusion denies eternal individuality and loving relationships with the Supreme.
In contrast, the Vaiṣṇava understanding is that individuality is eternal, relationships are real, and devotion is the ultimate truth. The guru is never God; he is the eternal servant of God, and the disciple is the servant of the guru. This relationship continues eternally in loving service to Krishna.
If you want to understand Māyāvāda properly, it is important to study it through the explanations of Vaiṣṇava ācāryas, especially Chaitanya Mahaprabhu, who clearly explained and refuted it. Similarly, A. C. Bhaktivedanta Swami Prabhupada has given detailed explanations in his purports, where he analyzes and defeats impersonal conclusions.
As practitioners, we should understand these philosophies clearly—not to adopt them, but to strengthen our own understanding and conviction in the path of bhakti.