Verse 164

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गुरुर्विष्णुःसत्त्वमयो ।राजसश्चतुराननः ॥तामसोरुद्ररूपेण ।सृजत्यवतिहंतिच ॥

In plain words

The guru is Viṣṇu, made of sattva; in rajas he is the four-faced one; in tamas he takes the form of Rudra. He sends forth, he keeps and he destroys.