Based on Chapter 40, what is the nature of Sai Baba's relationship with His devotees, and how does He help them?

Chapter 40 portrays Shri Sai Samarth as a supremely compassionate Guru who helps devotees with both worldly matters and supreme spiritual goals. The text explains that when Sai places His hand on a devotee's head, He performs shaktipat, a transmission of spiritual energy, making the unattainable attainable. A key aspect of His teaching is the destruction of duality, merging the feelings of "me" and "you." As described in Chapter 40, when a devotee seeks exclusive refuge in Him, Sai embraces them and grants them His own Guru-nature, much like a river loses its separate identity when it merges with the ocean.