Ten Incarnations

ਹ੝ਕਮਿ ਉਪਾਝ ਦਸ ਅਉਤਾਰਾ ॥ (Page 1037)

ਸ੝ੰਨਹ੝ ਉਪਜੇ ਦਸ ਅਵਤਾਰਾ ॥ (Page 1038)

ਦਸ ਅਵਤਾਰੀ ਰਾਮ੝ ਰਾਜਾ ਆਇਆ ॥ (Page 1279)

Ten Avtars were the persons which are send by Lord himself to the world to destroy Manmat. The Gurbani rejects philosphy that they were send by Vishnu or Brahma. This is cleared with the lines:

ਬ੝ਰਹਮਾ  ਬਿਸਨ੝  ਮਹੇਸ੝  ਦੇਵ  ਉਪਾਇਆ  ॥
Brahma, Vishnu, Shiva and the deities were created.

ਬ੝ਰਹਮੇ ਦਿਤੇ ਬੇਦ ਪੂਜਾ ਲਾਇਆ ॥
Brahma was given the Vedas, and enjoined to worship God.

ਦਸ ਅਵਤਾਰੀ ਰਾਮ੝ ਰਾਜਾ ਆਇਆ ॥
The ten incarnations, and Rama the king, came into being.

ਦੈਤਾ ਮਾਰੇ ਧਾਇ ਹ੝ਕਮਿ ਸਬਾਇਆ ॥
According to His Will, they quickly killed all the demons. 

Gurbani denies the 24 Incarnations or 24 persons send by god.