Guru Gobind Singh uses Shivas name interchangeably with akal, in "De Shiva bar mohe" because what guru gobind Singh did as rishi Dust Daman in Hemkunt sahib, Shiva had done long ago as well at Mt. Kailash in the Himalayas near Mansarovar. So the guru pays his respect toward Shiva as Akal's form because Shiva is a more senior Brahma gyani, Vishnu Brahma and Shiva are our universes oldest Brahma gyanis that is why they are able to carry out Akals hukum of creation, destruction, and sustenance of the universe. When you do nindya of these Devs you are not getting anyone's belssings at all. Additionally, guru gobind Singh was not the only one to become Akali at hemkunt sahib, Pandu, the 5 Pandav brothers with Draupadi, and Laksman Sri ram chander's brother aka Shesh Naga also did bhagti at that same spot guru gobind Singh did as well as rishi Dust Daman.
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