Quoting the verse from this answer:

Mantridoshascha rAjAnam jAyAdoshah patim yathA

Just like a king gets affected by the sins committed by his ministers, a husband gets affected by the sins committed by his wife, likewise, without any doubt, O Beloved, a disciple's sins affect the Teacher (Guru).

 

KulArnava Tantram 11.110

This means that if after initiation, the disciple commits a sin, the Guru will also have to share that guilt. That is why the Guru is to accept a disciple only after checking whether the disciple is qualified for the initiation and of a good conduct or not.

Also, the Guru burns the sins of the disciple by Shaktipata etc during initiation but he does not accept the disciple's sins.

Quoting the verse from this answer:

Mantridoshascha rAjAnam jAyAdoshah patim yathA

Just like a king gets affected by the sins committed by his ministers, a husband gets affected by the sins committed by his wife, likewise, without any doubt, O Beloved, a disciple's sins affect the Teacher (Guru).

KulArnava Tantram 11.110

This means that if after initiation, the disciple commits a sin, the Guru will also have to share that guilt. That is why the Guru is to accept a disciple only after checking whether the disciple is qualified for the initiation and of a good conduct or not.

Also, the Guru burns the sins of the disciple by Shaktipata etc during initiation but he does not accept the disciple's sins.