"Ācārya does not invent anything. That is not ācārya. Ācārya simply points out, 'Here is the thing.' Just like in the darkness of night we cannot see anything perfectly or cannot see anything, but the..., when there is sunrise, the sunrise, effect of sunrise is that we can see things as they are.
The things are not manufactured. There is already. The things are... The houses, the town and the everything is there, but when there is sunrise we can see everything nicely. Similarly, ācārya, or incarnation, they do not create anything. They simply give the light to see things as they are."
(Srila Prabhupada Lecture, Vrindavan, November 5, 1972)