Why do enlightened beings like Sai Baba take on a physical body if they are beyond birth and death?

As detailed in Chapter 43, saints are typically free from worldly changes and exist in an unmanifest state. They choose to become manifest and take on a physical form for a singular, profound reason: the salvation and welfare of their devotees. This is referred to as performing the "task of the avatar for the people." Their incarnation is an act of their own will, not a karmic necessity. The physical body and its cycle of birth and death are part of a spontaneous, divine play they engage in for the sake of guiding their followers.