Veer Harinder Singh asked this Daas a question to which the response is presented below, for benefit of others.
Everything is Vaheguru himself since he is pervading in everything. About creating Naam:
ਆਪੀਨ੍ਹ੍ਹੈ ਆਪੁ ਸਾਜਿਓ ਆਪੀਨ੍ਹ੍ਹੈ ਰਚਿਓ ਨਾਉ ॥ ਦੁਯੀ ਕੁਦਰਤਿ ਸਾਜੀਐ ਕਰਿ ਆਸਣੁ ਡਿਠੋ ਚਾਉ ॥
1) First he established himself (not created) and then he created his Naam.
2) ਦੁਯੀ i.e. secondly he created ਕੁਦਰਤਿ which is also called Prakriti. This Prakriti is the ingredients (5 elements of this world) from which different forms were created e.g. different forms are made from clay. Clay is Prakriti and different forms are the visible universe.
As for Vaheguru having a consort, this is impossible. He has no partner and no equal. He himself is Naam-form as well because where did he create Naam from? From within himself. Nothing can be created from anywhere else because there is nothing beyond him. Everything comes from him. He has created many powers and many creations but everything was created from the Khanda or power of Naam:
ਖੰਡਾ ਪ੍ਰਿਥਮੈ ਸਾਜ ਕੈ ਜਿਨ ਸਭ ਸੈਸਾਰੁ ਉਪਾਇਆ ॥
ਬ੍ਰਹਮਾ ਬਿਸਨੁ ਮਹੇਸ ਸਾਜਿ ਕੁਦਰਤਿ ਦਾ ਖੇਲੁ ਰਚਾਇ ਬਣਾਇਆ ॥
ਸਿੰਧ ਪਰਬਤ ਮੇਦਨੀ ਬਿਨੁ ਥੰਮ੍ਹਾ ਗਗਨਿ ਰਹਾਇਆ ॥
ਸਿਰਜੇ ਦਾਨੋ ਦੇਵਤੇ ਤਿਨ ਅੰਦਰਿ ਬਾਦੁ ਰਚਾਇਆ ॥
ਤੈ ਹੀ ਦੁਰਗਾ ਸਾਜਿ ਕੈ ਦੈਤਾ ਦਾ ਨਾਸੁ ਕਰਾਇਆ ॥
ਤੈਥੋਂ ਹੀ ਬਲੁ ਰਾਮ ਲੈ ਨਾਲ ਬਾਣਾ ਦਹਸਿਰੁ ਘਾਇਆ ॥
ਤੈਥੋਂ ਹੀ ਬਲੁ ਕ੍ਰਿਸਨ ਲੈ ਕੰਸੁ ਕੇਸੀ ਪਕੜਿ ਗਿਰਾਇਆ ॥
ਬਡੇ ਬਡੇ ਮੁਨਿ ਦੇਵਤੇ ਕਈ ਜੁਗ ਤਿਨੀ ਤਨੁ ਤਾਇਆ ॥
ਕਿਨੀ ਤੇਰਾ ਅੰਤੁ ਨ ਪਾਇਆ ॥ 2॥
In the above Pauri it becomes clear that Durga or Chandi or Devi is not the power or Shakti of Vaheguru. The first Pankiti clearly says that Khanda was created at first. Khanda here cannot mean Devi or Durga because Durga has been mentioned in the 5th line, later than even Vishnu, Brahma and Mahesh. Durga is just a creation of Vaheguru like other Devis, Devtas, Prophets etc.
Siri Asa kee Vaar says that he created Naam before the creation and in the above pauri of Chandi di Vaar, Guru Sahib is saying that Vaheguru first created Khanda; this proves that Naam and Khanda are one and the same thing. Bhai Sahib Randhir Singh has written that Bhagauti in "Siri Bhagauti jee Sahai" and "Pritham Bhagauti Simar kai" means not Durga Devi or Chandi Devi but it means Naam. Vichaari Durga can't become Sahai (of any help) to a Gurmukh who is a candidate of assistance from a much higher force.
Chandi, Durga or Devi has no importance in Gurmat. The whole idea of writing Krishnavtaar, Chandi di vaar and other such compositions is:
Dasam Katha Bhagaut kee Bhakhiya kari banaaye ||
Avar Baasna nahi Prabh, Dharamjudh ko chaaye ||
All these compositions are for "Dharam judh ko Chaaye" i.e. for the sake of Dharam Yudh, to instill Bir Rass in Sikhs. Nothing else. Guru Sahib's own words make it clear that the aim is Dharamjudh and not to praise these deities.
If you read the original chapter of Dasam Skand of Sirimad Bhagwat Puraan, "Judh Prabandh" in there is much smaller as compared to "Krishnavtaar". Jarasandh was the father-in-law of Kans, the Mama of Siri Krishna. He was a great warrior and the greatest wrestler of that time. Krishna killed his Mama Kans and to avenge the death of his son-in-law, Jarasandh attacked Mathura many times (17-18 times). Everytime he attacked, he was repulsed by Siri Krishna's forces but now the people of Mathura got sick of these everyday attacks and perhaps Krishna too was sick of fighting. So before the last attack, he move his kingdom to Dwarka (now in Gujrat) from Mathura.
The above battles between Jarasandh and Siri Krishna have been greatly detailed in Krishnavtaar and the reason obviously is "Dharamjudh ko Chaaye". Guru Sahib clearly writes that he has no other Baasna (reason, aim) but to instill Dharamjudh in Gursikhs. Sometimes Guru Sahib uses Durga and Mahikhasur as tools to create scenes of fierce battle and sometimes Rama and at other time Krishna. Guru Sahib is not giving any importance to these characters and nor these deities of Hindus have any importance for Sikhs. All these powers are of much lower level. Gursikhs of Siri Guru Nanak Dev jee are the worshippers of only Vaheguru and recognize no other power but Vaheguru.Vaheguru is all in all.
The level of Durga is that she brooms the ground at Gurdwara Sahibaan in order to maintain her power, as is evident from the Saakhi of Durga sweeping floor at Siri Kartarpur Sahib when Baba Lehna jee arrived there for the first time. How can such Durga or Chandi be a partner of Vaheguru and sharing power with Him?
Vaheguru is all in all. He has no father or mother, and no consort. He does not share power with anyone because there is no power beside Him. The Hindu concept of Shakti is strange. First they created the consort of Shiva and then some sects that started worshipping the Shakti of Shiva, made her so strong that they consider her superior to Shiva. Yet others believe that Shakti is the Supreme power and Brahma Shiva and Mahesh have been created by her.
Gurmat subscribes to none of these Hindu philosophies. Vaheguru created everything and he shares not his power with any so called Shakti or Devi. These Hindu minded people are getting so strong and acceptable in Sikhi circles that they even get away by making blasphemous statements like Guru Sahib invoked the Shakti (so called Devi) before making Amrit and that idol worshipping is acceptable in Gurmat. Anyone who opposes these views is classified as extremist, narrow-minded or Hindu-phobic. We are not anti-Hindu but we also don't consider Gurmat as a Hindu tradition as they would like us to believe.