From a philosophical standpoint, how does the text describe the concepts of birth and death for a divine being like Sai Baba?

The text explains that for ordinary beings, birth is the union of body and senses, while death is their separation. However, for a divine incarnation like Sai Samarth, these concepts are considered false imaginations. According to Chapter 43, beings who incarnate by their own will for the welfare of devotees are not touched by birth and death. Sai Baba is described as the complete Supreme Brahman, for whom these states are irrelevant because he is devoid of bodily impulses. The text posits that his perceived 'death' was a voluntary act of merging into the unmanifest, a conscious choice made by a being for whom death is like dust, having already burned the body in the fire of Yoga.