According to Chapter 43, what is the ultimate reality of birth, death, and the physical body for a Yogi like Sai Baba?

Chapter 43 explains that for a perfected Yogi like Sai Samarth, the concepts of birth and death are illusions. Birth is the union of body and senses, and death is their separation; both are considered false imaginations for one who is the complete Supreme Brahman. The text states that Sai is devoid of bodily impulses and has no consciousness of the body, as the world itself is an illusion due to the truth of Brahman. He could die at will, burning his body in the fire of Yoga to merge with the unmanifest. For such beings who place their feet on the head of Time, death is like dust. They incarnate for the welfare of devotees and are untouched by the cycle of birth and death.