In plain words
Because they act in each karma, in each place, they have come to be called by a name for each. Next comes ‘Gurudevo Maheśvaraḥ’. What is the meaning there is in saying Maheśvara, or in saying Īśvara? What is the difference in this? Gurusākṣāt Parabrahma: for this Maheśvara principle, for this Parabrahman principle, for the principle called Guru Viṣṇuḥ, Guru Brahmā, there are many kinds of meaning. First of all he said Gurubrahmāḥ. Last of all he said Maheśvaraḥ. After that he said Parabrahma. Between Parabrahman and Brahmā there is a great difference. When we say Brahmā, there are four kinds of Brahmā: the four-faced Brahmā, Brahmā the Creator, Śabda Brahmā and Ananta Brahmā; but Parabrahman, grounded in the very principle that is beyond the three guṇas, belonging to the Supreme, set apart, free of form and name, is attained as pervading everywhere in many ways. It is not that such a word as Brahmā lacks various meanings. When the time came for creation to be brought about for the world, this four-faced Brahmā brought creation about from what is called sound. Whatever creation is to take place in the world, without this sound creation cannot take place. When creation takes place, a kind of vibration arises. When a vibration arises, sound comes without fail. So this vibration and the karma that goes with it, both together, keep coming with a sound. We blink our eyelids. Since those eyelids too are in motion, there is sound in that too. But we do not hear it. Our ears have not been made to hear so subtle a sound. This very sound they have likened to ākāśa. Ask anyone where this ākāśa is, and as a rule they point and say it is up above. That is merely how the unlettered, people who know nothing of the matter, may speak; but we must recognise the truth that ākāśa, being joined to the guṇa of sound, is truly everywhere. Now you cannot say that ākāśa means over there. I am speaking from My mouth. All this sound is nothing but a mark of ākāśa. If you snap your fingers like this, that too is nothing but a mark of ākāśa. So, as for what is called ākāśa: wherever there is sound, there the guṇa of ākāśa is present.