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In the Bochasanwasi Shri Akshar Purushottam Swaminarayan Sanstha (BAPS) tradition, the guru is satpuruṣa and Aksharbrahman, an already perfect devotee and the existential form in whom God, who is Parabrahman, is resident on earth. At death, the guru’s mortal body undergoes cremation but the eternal ontological category of Aksharbrahman is manifested in a successor in whom Bhagwan Swaminarayan (Parabrahman) is fully present. This article explores BAPS’s understanding of guru’s corporeality and divinity and the built forms that arise at the place of cremation, samādhi sthaḷa, to memorialise the Aksharbrahman guru. The memorial places, smṛti sthāna, are active material and devotional agents, tied to the theological foundations of BAPS Swaminarayan bhakti. As agentive devotional structures, these memorial sites act upon, visually define, and invite engagement with those who visit them. These dimensions of the material are inseparable from the guru’s role in the conceptualisation, location, and construction of BAPS smṛti sthāna. This article examines the material and devotional significances of two memorial places in the Sarangpur BAPS Swaminarayan temple complex in Gujarat, India. The argument is that smṛti sthāna are sites whose construction is materially tied to BAPS bhakti: these memorial places uphold the centrality of past gurus’ and the present guru’s ontological position and materialise the vital singularity of the Aksharbrahman category through whom devotees can experience the continuing presence of the guru lineage and Bhagwan Swaminarayan.1