“Prabhupada explains, Vyasa Puja address in ’72, just like in our country when there was British rule, there was a Viceroy, the king’s representative, so naturally when the Viceroy used to go to some meeting many people used to present valuable jewels, valuable, because just to honor him. But the law was that not a single of the jewels or contribution, the Viceroy could touch. It was going to the royal treasury. The Viceroy should accept on behalf of the King all contribution, but it goes to the King.
Similarly this day, Vyasa puja day, whatever honor, contribution and feeling is being offered to the spiritual master, it is, again as we have received the knowledge from upwards, similarly this respect also goes from the downward to the upward. This is the process.
So the spiritual master is the teacher of the student. He has to teach the student how to send back his respect in contribution to GOD. In other words whatever worship is being offered, the Guru accepts on behalf of Vyasadeva, on behalf of the previous acharyas and offers to them.”HH Jayapataka Swami Vyasa Puja Lecture