The son shall therefore adore his preceptor as father unto him. The real father, the physical begetter, drowns the son in the ocean of worldly existence.
But the preceptor, the giver of knowledge, the father of learning enables him to cross that ocean. The disciple shall realise the difference between the two and worship the preceptor sincerely.
By serving the Guru through physical service and by offering wealth and other self-earned resources, one should honor the Guru's body and its sacred parts, from the feet to the head, and the sacred symbols (lingas) associated with them.
One should worship the Guru with offerings in the form of wealth, such as shoes, and by activities like washing the feet, bathing, performing anointing (abhishekam), offering food (naivedya), and other such practices.
Worship of the Guru is indeed the highest form of worship of Shiva, the Supreme Soul. The remaining parts of the Guru’s service, whatever they may be, lead to the purification of the soul.