According to Chapter 16, what is the nature of a Sadguru like Sai Baba, and why does He accept offerings from devotees?

Chapter 16 explains that a Sadguru is 'Aptakama,' meaning one whose desires are already fulfilled. Therefore, he has no personal need for anything a disciple might offer. However, the chapter clarifies that the Sadguru accepts offerings to fulfill the devotee's desire to serve, which in turn helps the devotee become desireless. He accepts a simple leaf or flower offered with genuine faith and love, but will turn away from any offering made with pride. As stated in Chapter 16, though He is an ocean of Truth, Consciousness, and Bliss and beyond outward rituals, He enjoys them with deep satisfaction when they are performed with sincere faith.