Who is described in the scripture as having conquered death and incarnating solely for the benefit of their followers?

The text describes certain great souls who incarnate by their own will with the sole desire for the welfare of devotees. As explained in Chapter 43, these beings are not touched by birth and death, which they consider to be false imaginations. Having metaphorically placed their feet on the head of Time, they have effectively killed death and have no fear of it. For them, death is like dust, and the union and separation of the body and senses, which define birth and death for ordinary beings, do not bind them.