Guru Gita is a part of a larger text, the Skanda Purana, compiled between the 6th and 15th centuries.
It takes the form of a dialogue between Lord Shiva, Lord of the Universe and His Royal Consort, the Goddess Parvati.
It begins with Parvati observing Lord Shiva expounding the Supreme Truth to the sages. She is astonished when she sees that while the sages were bowing to her husband, He in turn was reverently bowing to someone else.
“O, My Lord, You are the teacher of the entire world, the one Supreme Being. You are fit above all to receive prostrations. To whom do You bow? I am amazed at this. Please, enlighten me!” The great Lord Shiva’s response was simple, direct and startling:
“It is to the Guru Tatv I bow.”
Hearing this, Parvati asked Lord Shiva to explain the nature of the Guru tatw, and for the sake of humanity, to reveal the path by which seekers can unite with the Absolute. In response to Her request, Lord Shiva sang the Guru Gita.