Gur is God, the Highest Guru. Gur is Akal Purakh and the Guru is the Sadhu, a Puran Sant, a SatGur, a Puran Brahamgiani or a Puran Khalsa. Guru is the one who has achieved Param Padvi. Guru is the one who has been through the Puran Bandgi process and has achieved Jivan Mukti and has been authorized by the Almighty to deliver the Amrit to the masses.