From a philosophical standpoint, how does the text explain Sai Baba's relationship with birth and death?

The text posits that for an enlightened being like Sai Baba, the concepts of birth and death are mere illusions. Chapter 43 describes birth as the union of body and senses and death as their separation, but clarifies that avatars who incarnate for the welfare of devotees are not touched by this cycle. Sai Samarth is presented as the 'complete Supreme Brahman' and a 'mass of bliss' for whom birth and death are non-existent because he is devoid of bodily impulses and consciousness. His passing is likened to a solar eclipse, which is merely a defect of our vision. Ultimately, he is portrayed as a being who could die at will, choosing to merge his physical form into the unmanifest through the fire of Yoga.