How does Chapter 44 characterize Sai Baba's divine nature and compare him to other deities?

Chapter 44 portrays Sai Baba as the embodiment of consciousness and a being whose grace destroys poverty. It highlights his desireless nature, his lack of pride, and his kindness even towards those who would harm him. The text makes a direct comparison by stating that there is no difference between Rama, Krishna, and Sai, viewing the three names as essentially one. It further elaborates that while the forms of Gods are handsome, Saints like Baba are the form of bliss itself, and unlike Gods whose eyes are in their ears (attentive to prayers), a Saint's vision has no end. This chapter emphasizes his role as the merciful King of Gurus.