God is all consciousness — in its “absolute” form no one can see or hear God. When that state becomes manifest it can be seen / experienced as light and sound.

However, one has to be in that state to experience God in that state (into expression). That power into manifest directly into the lower states of consciousness. The guru can. It’s God or Word made flesh.

Guru (God into human form) can walk, talk, experience reality just like us and tell us the way back to our true home or original state of consciousness. God (absolute and into expression power) cannot manifest into matter “unless” it becomes matter itself in the form of “Guru”.

So Guru is above God since God takes the form of Guru to help the child humanity to go back to his own self. God/Guru the same except the power takes the form of a human body to interact with humanity and show us the way back home through The Holy Word.