Quoting the verse from this answer:
Mantridoshascha rAjAnam jAyAdoshah patim yathA |
TathA prApnotyasandeham shishyapApam gurum priye ||
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
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.