Why is Sai Baba considered to be beyond the cycle of birth and death according to the source?

Chapter 43 explains that Sai Baba is beyond birth and death because he is the complete Supreme Brahman, a mass of bliss who is devoid of bodily impulses. For him, the world is an illusion, and he lacks the consciousness of the body that binds ordinary beings. The text posits that for one who does not know the birth of the body, death is an impossibility. He incarnated by his own will with the sole desire for the welfare of his devotees. Therefore, his departure was not a death in the conventional sense but a voluntary act of merging into his unmanifest form.