B.G 7.14

दैवी ह्येषा गुणमयी मम माया दुरत्यया। मामेव ये प्रपद्यन्ते मायामेतां तरन्ति ते ॥१४॥

daivī hyeṣā guṇamayī mama māyā duratyayā। māmeva ye prapadyante māyāmetāṁ taranti te ॥14॥

This divine goddess Devi is my Māyā, presiding over the qualities, and is difficult to overcome. But those who surrender unto Me alone can cross beyond this illusion.

Gīta Bhāshya 7.14

The goddess 'Devi' derives her insurmountable power from the Lord, the Deva, as she is His. She only appears in three distinct forms:Śrī, Bhū and Durgā (corresponding the three qualities of Satva, Rajas, and Tamas). The power of lord Brahma, Rudra and others is insignificant in comparison to the power she processes. It is not possible for even these deities to overcome her power without Lord Vishnu's grace. The wise recognize Lord Vishnu as the highest underlying principle in everyone and everywhere. It is through His presence and grace only, the guru is able to reveal the path to his disciples.

The question "How is it that for many beings delusion has not been overcome since beginningless time?" is answered by the verse starting with "दैवी (daivī).

The intended meaning here is that this lady māyā (illusion) is indeed deluding, causing confusion. As she is connected to Me, the Deva, the Lord, through divine activities like creation and cosmic play, she pocesses immense power that is extremely difficult to overcome. Thus, the word "divine lord" (deva) is explained in the dictionary by elaborating its root 'divu' to mean play, desire for victory, transaction, splendor, praise, intoxication, joy, dream, beauty, and movement. Why is she called 'davi'? Because she belongs to Me who is the 'deva', the Lord.

"Oh, one who causes great illusion (Mahāmāyā), you are the one who belong to lord Vishnu (vaiṣṇavī), but appear in distinct forms as Śrī (Lakṣmī, the goddess of wealth), Bhū (the goddess of earth), and Durgā (the goddess of protection). Taking shelter in that lord, you have a portion of that infinite, endless power. That power is indeed infinite, when compared to the power of lord Brahma, Rudra, and others. Without the grace of Lord Vishnu, it is difficult even for them to overcome your illusionary energy."

- stated thus in the ancient text of Vyāsayoga.

Therefore, it is stated 'mām eva' , meaning "By surrendering to Me alone", and by no other means it is possible (to overcome the illusionary power of Māyā).

Those who, abandoning everything else, surrender only to Me, and who offer their reverence to the guru and others solely in Me — such a person, remaining established in Me, himself become the guru. This is perceived (by the wise). It is also said in the Nārada Purāna:

"Those intermediate-level men worship the guru and others, as they possess the wealth in the form of My grace. But the best among them perceive only Me as the highest underlying principle in the guru, in all beings, and in everything, and they revere Me alone."

- stated thus.

"The teacher, through the form of the inner guide (or indwelling deity), reveals one's destination."

- stated thus as well;