His Divine Grace A. C. Bhaktivedanta Swami Prabhupada
Just as a devoted wife becomes afflicted at the passing away of her husband, when a spiritual master passes away, the disciple becomes similarly bereaved. (Purport to Bhäg. 4.28.49)
The spiritual master, äcärya, is always situated in the spiritual status of life. Birth, death, old age and disease do not affect him. According to the Haribhakti- viläsa, therefore, after the disappearance of an äcärya, his body is never burnt to ashes, for it is a spiritual body. The spiritual body is always unaffected by material conditions. (Purport to Bhäg. 10.4.20)
SB 7.7.30-31 What Prahlada Learned in the Womb The words guru-susrusaya mean that one should personally serve the spiritual master by giving him bodily comforts, helping him in bathing, dressing, sleeping, eating and so on. This is called guru-susrusanam. A disciple should serve the spiritual master as a menial servant, and whatever he has in his possession should be dedicated to the spiritual master. pranair arthair dhiya vaca. Everyone has his life, his wealth, his intelligence and his words, and all of them should be offered to the Supreme Personality of Godhead through the via medium of the spiritual master. Everything should be offered to the spiritual master as a matter of duty, but the offering should be made to the spiritual master with heart and soul, not artificially to gain material prestige. This offering is called arpana. Moreover, one should live among devotees, saintly persons, to learn the etiquette and proper behavior of devotional service. Srila Visvanatha Cakravarti Thakura remarks in this connection that whatever is offered to the spiritual master should be offered with love and affection, not for material adoration.
Whenever an äcärya comes, following the superior orders of the Supreme Personality of Godhead or his representative, he establishes the principles of religion. Unfortunately, when the äcärya disappears, rogues and non-devotees take advantage and immediately begin to introduce unauthorized principles in the name of so-called svämés, yogés, philanthropists, welfare workers, and so on. The äcärya, the authorized representative of the Supreme Lord, establishes these principles, but when he disappears, things once again become disordered. The perfect disciples of the äcärya try to relieve the situation by sincerely following the instructions of the spiritual master. (Purport to Bhäg. 4.28.48) ·