A spiritual master is supposed to act not as God but as the most confidential servant of God by spreading God consciousness, Kṛṣṇa consciousness. Visvanatha Cakravarti Thakura says, saksad-dharitvena samasta-sastrair uktah: all the sastras, the Vedic literatures, state that the spiritual master is to be honored as the Supreme Personality of Godhead. Thus the idea that the spiritual master is as good as God is not bogus. It is stated in the sastras, and therefore those who are advanced in spiritual life accept this spiritual injunction (uktas tatha bhavyata eva sadbhih) . Then is the spiritual master as good as God? Kintu prabhor yah priya eva tasya: the spiritual master is not God, but is the confidential representative of God. The distinction is that between sevya-bhagavan (he who is worshiped) and sevaka-bhagavan (he who is the worshiper). The spiritual master is God, and Kṛṣṇa is God, but Kṛṣṇa is the worshipable God whereas the spiritual master is the worshiper God. The Mayavadis cannot understand this. They think, “Because the spiritual master has to be accepted as God and because I have become a spiritual master, I have become God”. This is rebellious. Those who are given a position by God but who want to usurp His power, which they actually cannot do, are rebellious fools and rascals who require punishment. Therefore Kuntidevi says, avani-dhrug-rajanya-vamsa-dahana: “You descend to kill all these rascals who rebelliously claim Your position”. When various kings or landholders are subordinate to an emperor, they sometimes rebel and refuse to pay taxes. Similarly, there are rebellious persons who deny the supremacy of God and declare themselves God, and Kṛṣṇa’s business is to kill them.
Source: A.C. Bhaktivedanta Swami Prabhupada (2014 edition), “Teachings of Queen Kunti”, Page 215