What is the philosophical understanding of birth and death presented in the text, particularly concerning a great soul like Sai Baba?

Chapter 43 explains that birth is merely the union of the body and senses, while death is their separation. For an enlightened being like Sai Baba, who incarnates by his own will for the welfare of devotees, these concepts are described as false imaginations. He is presented as the complete Supreme Brahman, for whom birth and death do not apply. The text clarifies that for a Yogi who can burn the body in the fire of Yoga and merge into the unmanifest, death is like dust. His departure is not an end but a return to his unmanifest state, transcending the material form.