The body, composed of the five elements is perishable and transient, but the Self within is the thing – Absolute Reality which is immortal and intransient.
The pure Being, Consciousness or Brahma, the Ruler and Controller of the senses and mind is the thing Sai. This pervades all things in the universe and there is no space without it.
For fulfilling His mission He assumed the body and after it was fulfilled, He threw away the body (the finite aspect), and assumed His infinite aspect.
Sai ever lives, as also the previous Incarnation of God Datta, Shri Narsimha Saraswati of Ganagapur.
His Passing away is only an outward aspect, but really He pervades all animate and inanimate things and is their Inner Controller and Ruler. This can be, and is even now experienced by many who surrender themselves completely to Him and worship Him with whole-hearted devotion.
Though it is not possible for us to see Baba’s form now, still if we go to Shirdi, we shall find His beautiful life-like portrait adorning the masjid. This has been drawn by Shamrao Jaykar, a famous artist and well-known devotee of Baba.
To an imaginative and devout spectator this portrait can give even to-day the satisfaction of taking Baba’s darshana. Though Baba has no body now, He lives there and everywhere, and will effect the welfare of the devotees even now as He was doing before when He was embodied.
Saints like Baba never die, though they look like men, they are in reality God Himself.
God’ to mean Vibhuti of God, i.e., one who can be worshipped with benefit by any one … Using it in that sense, the question ‘Is Sai Baba of Shirdi God or not’, can only have one answer, that is, that he is certainly God or a “Vibhuti”. Those who know enough of facts about him find that HE knows everything everywhere at any time, that he has power to do anything everywhere, that he has power to control the movements and the hearts of creatures, and even thc elements of nature like rain, fire, etc., that he had a mastery of the knowledge of the past, present and future, even innumerable centuries away from the present, and that he had the highest moral principles of selflessness, service and love to all including the meanest beings. So they treat him as God
LoSB-P151