From a philosophical standpoint, how does the source text explain Sai Baba's transcendence of birth and death?

The teachings in Chapter 43 frame this from a highly philosophical perspective. Sai Baba is identified as the "complete Supreme Brahman," for whom the world is an illusion. Given this truth of Brahman, the consciousness of the body is non-existent for him. Birth is the union of body and senses, and death is their separation; for one who is unmanifest and devoid of bodily impulses, these events are false imaginations. His incarnation was a willed act for the welfare of devotees. His departure was not a death but a conscious merging into his "previous unmanifest state," transcending the material form. He is described as beginningless and endless, remaining unbroken even at the end of the universe.