What is the philosophical understanding of birth and death in relation to a saint like Sai Baba?

According to the teachings in Chapter 43, birth and death are concepts tied to the physical body and are considered false imaginations for an enlightened being like Sai Baba. Birth is the union of body and senses, while death is their separation. However, for one who is the complete Supreme Brahman, these concepts do not apply. Death is described as a characteristic of the soul's nature and a state of happiness for the body, while life is a modification. For Sai Samarth, who is a mass of bliss and devoid of bodily impulses, there can be no birth or death. His 'death' is likened to a solar eclipse—merely a defect of vision for the observer, not a change in the sun's true nature.