Regarding the guru accept the disciple’s sinful reactions, here are some points to consider.

1. Consider Prabhupada’s statement in Ch 1 of NOD: There are many results of past sinful activities for which we are suffering at the present moment, and we may be suffering in the future due to our present sinful activities. But all of these reactions to sinful deeds can immediately be stopped if we take to Kṛṣṇa consciousness. As evidence for this, Rūpa Gosvāmī quotes from Śrīmad-Bhāgavatam, Eleventh Canto, fourteenth chapter, verse 19. This verse is in connection with Lord Kṛṣṇa’s instruction to Uddhava, where He says, “My dear Uddhava, devotional service unto Me is just like a blazing fire, which can burn into ashes unlimited fuel supplied to it.”

Here is ŚB 11.14.19: “My dear Uddhava, just as a blazing fire turns firewood into ashes, similarly, devotion unto Me completely burns to ashes sins committed by My devotees.”

2. So who burns up our karma? Brahma Saṃhita 54 says that Krishna does. “I adore the primeval Lord Govinda, who burns up to their roots all fruitive activities of those who are imbued with devotion.” Here “fruitive activities” translates the Sanskrit “karma.”

3. What does it actually mean to say that the guru accepts the disciple’s sinful reactions, a claim which is not found in Śāstra, considering that a serious disciple has no more karma?

4. Let’s say that I initiate a person who previously killed someone. That cannot mean that I now have the karma of murder, and that therefore I will be killed in this or a future life, especially that Krishna Himself has burned up that karma.

5. I think the Hari-bhakti-vilāsa explains it well. Parents suffer the misdeeds of their children, but they are not punished by the state, as if the parents committed the misdeeds.