As per Hinduism, Dakshinamurthy Shiva is the Supreme Guru in the Hindu Guru Sampradaya (tradition). As Shiva is the master of masters in the spiritual empire, Shiva is guru and guru is Shiva. This is the sum and substance of the Guru order.
Shiva, who sits on the Kailash Mountain in order to instruct and give spiritual secrets to the sages and seers, assumes the form of a Guru. As He turned southward to teach His disciples, He is known as Dakshinamurthy.
Shiva manifested himself in the form of Dakshinamurthy to bless the sages and spiritual masters. So he is the fountain-source of the Guru order and Guru Sampradaya in Sanatana Dharma (Hindu Religion).
The Guru unfolds the secret and hidden meaning of the Vedic texts to his pupils who are sages and seers. The teacher, Shiva as Dakshinamurthy, and the enlightened souls in the form of Vedic sages and seers are one and the same. There is no distinction between Shiva and the spiritual teachers.
The seer is nothing but a corporeal form of the Supreme Shiva. He is like the space which pervades everything. He is jiva as well as jagat and at the same time he is creator-Lord also. So jiva, jagat and Ishwara are the various aspects of Dakshinamurthy.
There is a famous stotra in praise of Dakshinamurthy composed by Adi Shankaracharya. It is a well known work and is famous in Advaita Vedanta School and it contains ten stanzas. Suresvaracharya, one of the eminent disciples of Adi Shankaracharya, has commented upon it. The title of the commentary is Manasollasa. Besides this, there are translations of this stotra in almost all the vernacular languages of India. The opening verses of the stotra invoke the blessings of the Supreme Shiva who has manifested himself in the form of Dakshinamurthy. He is young and introduces the sages to the knowledge of Brahman. He is surrounded and encircled by disciples. All these are Vedic sages who are seers. They prostrate themselves before Dakshinamurthy in reverence, who is the teacher of teachers. His very silence, as he is immersed in trance, is his spiritual message.