Can you explain the philosophical idea of Sai being both 'Nirguni' and 'Saguni' as presented in Chapter 30?

Chapter 30 introduces a key philosophical concept about Sai Baba's divine nature. It explains that in his original state, he resides as the formless, attributeless divine principle, referred to as 'Nirguni.' However, moved by the qualities of his devotees' devotion, he manifests in a tangible form with attributes, which is called 'Saguni.' This teaching, found in Chapter 30, illustrates how the abstract, universal divine takes on a personal, relatable form for the sake of the devotees, allowing them to connect with and worship him. Sai Nath is praised as the 'crest-jewel among saints' for embodying this transition.