Fundamental Explanations

Master The English word Master refers to the One Master-Soul from Which all Souls originate – just as from a master-tape all copies are made. This one Soul – Which actually is the only Soul – is the Sat Purush. Therefore there is only one Master, Who certainly can manifest through different embodied Living Poles.

The Masters and Saints are always conscious of that fact and therefore emphasise that the disciples attune themselves to the True Master, Who manifests Himself as Light and Sound. Apart from that one should have respect for the Pole, in Whom the Master manifests Himself: If ye love me, keep my commandments.
Guru In its correct use the term Guru stands for the Master. According to an old scripture the syllable Gu means darkness and Ru means light. So a Guru is Someone Who can lead Souls from darkness into light.

Kirpal Singh writes on this:

Shabd, Word – the primal Sound Current – is the only Guru for the entire world and Surat – individual consciousness – is the only disciple, as the latter cannot do without the former. In fact, there is the principle of Unity, for God is One, though He has manifested Himself variously.
 
But as we look the other way and turn to the world abounding in diverse forms, we see a Pole-star shining in Its majesty reflecting the Light of Heaven.
 
Such a pure Soul – Word made flesh or Godman – with authority to give Spiritual Instructions to the seekers after God, is as much a Guru as the Shabd itself, for He, Himself is a Living Embodiment of Shabd and with Shabd as stock in trade freely distributes It to whomsoever He likes.
Godman (First Edition, 1967) –
IV. Guru: One or Many,
by Kirpal Singh, 1894–1974

(Compare the subsection 'Guru – Guru Dev – Satguru' in the illustration to 'Hymn of God’s Grace.')
Mind
Mind has four facets or attributes; to wit,
 
1) Chit – it may be likened to a lake in which countless streams of impressions are imperceptibly pouring in all the time.
 
2) Manas – it is the thinking faculty of the mind which cogitates over such impressions as rise on to the surface of the lake in the form of ripples and waves just as the breeze of consciousness blows over the waters of the chit-lake and sets in motion an endless chain of thoughts one after the other.
 
3) Buddhi or intellect – it is the faculty of reason, ratiocination, discrimination and finally decision, after considering the pros and cons as presented by the manas. It is the grand arbiter that tries to solve the problems of life which come before it.
 
4) Ahankar or ego – it is the self-assertive faculty of the mind for it likes to assume credit for all the acts done, and thus prepares a rich harvest of karmas that keep one moving up and down in giant Wheel of Life.
Spiritual Elixir (First Edition, 1967) –
Part I: XII. Mind,
by Kirpal Singh, 1894–1974
 
The Living Master This term denotes the Christ-Power or Master-Power Which manifests in a Human Pole.

(See also the lecture 'What is True Living,' given by Kirpal Singh at 11th December 1963 in California.)

Such a Human Pole does not necessarily need to assume the role of a Master outwardly. Furthermore the Master-Power can be manifested in varying degrees, depending on whether the person in question is for example a Sadh, a Sant or a Param Sant. Today live for instance disciples of Kirpal Singh who are either Param Sants, Sants or Sadhs.