The true Sikhs of Sri Guru Granth Sahib Jee believe SGGS to be the true form (saroop) of the ten Gurus, and have complete and absolute respect for SGGS.
SGGS is the King of Kings and believing that, is the life and religion of the True Guru’s Sikhs.
1) With your mind, words and actions, believe Sri Guru Granth Sahib Jee to be your true saviour. Following the Command (hukam) of Sri Dasmesh Jee do not believe in any other physical guru or believe that any other Guru can save and redeem you.
2) Whenever there is any program or Smagam and Sri Guru Granth Sahib Jee is manifest (parkaash), it should be done at a high and clean place.
3) The coverings cloths (rumalle) that are used should be simple and clean. There is no need to use colourful and silken Rumalle. It is extremely sacrilegious (Maha Manmat) to put pictures in front of and on the Rumalle.
4) There should be at least 5 Rumalle.
5) The rest position (Sukhasan) should be done on a nice bed. There should be sheets on the floor and on top there should be a canopy (Chananee).
6) It is not appropriate to do Sukhasan in a closet or cupboard and it is a sign of ignorance of Sikhi Asools. If any poor Sikhs do not have a second room or space for a nice bed to do Sukhasan on, they can according to their financial situation and to the best of their ability, but with perfect and absolute respect do Sukhasan in an open closet, but that open closet should very clean and be decorated with simple Rumalle and cloths.
7) It is very important for the Sukhasan room or place to smell good using incense (Thoof).
8) Sri Guru Granth Sahib Jee is the form of the Gurus and is above and beyond hunger, pain and the feeling of cold or hot. So for this reason to change the Rumalle and do blessing (Bhog) of food according to different seasons is total Manmat.
9) It is Manmat to put pictures of the Gurus anywhere near where Sri Guru Granth Sahib Jee is Parkash, in the room or on the Rumalle.
10) In the room where Sri Guru Granth Sahib Jee is Parkash that room should be completely cleaned and properly prepared, this is very important. When Sri Guru Granth Sahib Jee is Parkash it is very important to use a fly whisk (Chaur Sahib). It is important Keep doing Chaur until a Paati Singh reads from the Saroop and/or takes a Hukamnama.
11) When someone sits on the throne (Tabia) to read the sacred shabads (Paat) or take a Hukam it is important that they re-wash their five prominent body parts (Panj Ishnaan – feet, hands and face) before sitting down. This is a sign of complete and utmost respect. Those that quickly sit on Tabia without doing Panj Ishnaan can not be called true and caring Sikhs. To sit on Tabia without washing your feet, the same feet that have been in shoes is not appropriate. This is a very heavy disrespect of Guru Sahib. To wear a dirty Pajamee and sit on Tabia is a horrible offence as well. A Singh should take off his Pajamee before sitting on Tabia. Those that don’t take off their Pajaamees are scared because either they are not wearing proper Kachherai or they aren’t wearing Kachherai at all and are wearing something else. So for this reason out of fear they do not take off their Pajamee.
12) For ladies (Bibian) the Hukam is before sitting on Tabia they should put on a new and completely washed and clean Pajamee or Salwar. Do not wear those Pajameea that have been worn and are smelly. They should also wash their feet. Any Salwar or Pajamee that has touched a shoe should not be worn when sitting on Tabia. We have seen that at Sri Amritsar Darbar Sahib the Sevadaars do not take off their Pajameea when sitting on Tabia. But the fact is that they have special Pajameea that they only wear when they do Seva. After they are done their Seva they take off those Pajameea and wear different ones. In this way only clean and new Pajameea are worn when they do Seva. That Sevadaar that does not wear clean Bana when sitting on Tabia is a answerable (Daindaar) to Guru Sahib. Those that wear dirty clothes when sitting on Tabia their Bhagtee will never completely come to fruit. We have seen some Naam-Dhareek Sikhs that wear smelly clothes and have smelly feet that have been in shoes and without any fear sit on Tabia and do Paat from Sri Guru Granth Sahib. From their feet there is a strong repulsive stench that comes from the leather boots that they wear, but still with such smelly clothes and feet they sit on Tabia and do not care. Yet they claim and call themselves to be complete and perfect Gursikhs of the Guru. These people say with complete faith that without taking a vision (Darshan) of Guru Sahib we do not eat or drink or start any task. We sacrifice ourselves to this commitment of theirs but alas if only they kept the conduct (Rehat) that we have described above.
-Translated From Gurmat Parkash, Page 128-130, by Bhai Sahib Bhai Randhir Singh Jee.