How does the text explain the nature of birth and death for spiritually realized beings compared to ordinary people?

Chapter 43 draws a sharp distinction between the experience of mortality for ordinary people and for enlightened souls. For the average person, the union of body and senses is birth, and their separation is death. However, for great Yogis and saints like Sai Baba, these are 'false imaginations.' They are described as beings who 'incarnate by their own will' for the welfare of devotees and can 'place their feet on the head of Time.' The text states that for someone like Sai, who is the Supreme Brahman, the consciousness of the body is an illusion. His departure is not seen as perishing but as a yogic act of merging into the unmanifest, a state he can enter and leave at will.