How does the text define birth and death, and why might these concepts not apply to Sai Baba?

According to the teachings in Chapter 43, birth is defined simply as the union of the body and the senses, while death is their separation. However, the text immediately qualifies this by stating that this framework does not apply to great souls like Sai Baba. It explains that beings who incarnate by their own will, driven by a "sole desire for the welfare of devotees," are not touched by birth and death, which are considered "false imaginations." As Chapter 43 elaborates, for a being who has spiritually turned their body to ashes even while living, death is like dust before them and holds no power.