AVTAAR/AWTAAR
Literally: descent.
The Hindus believe that God descends to the earth to restore Dharma (Righteousness) in the world.
Sikhism rejects this theory. According to Sikhism, God never descends on this earth because God is ever-present and is Omnipresent (present everywhere). According to Sikhism, evil and good, both are the creations of God. His Word (Baani) teaches us to choose the path of Righteousness.
According to Sikhism, the Avtaars (gods of the Hindus) were simply human beings (of mythological/fictitious characters) and not God in human form. Guru Arjan says that a tongue, which claims that God appears in human form, is worth burning.
According to Sikhism, even to consider the Gurus, as Avtaars (God in human form), is blasphemous, as Gurbaani unequivocally rejects the concept of descent of God on this earth.
Astraying in doubt, men act as immature,
Knowing not that God is beyond birth and death.
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Let that mouth (i.e. tongue) get burnt that says God comes in womb (i.e. is born). (Guru Granth Sahib, p.1136)
(Dr Harjinder Singh Dilgeer)