Garland of 108 Precious Gems
Ashtotthara Satha Nama Rathnamala
24. Om Sri Sai Avathaara Moorthaye Namah
We have to remember that Baba says that the same God-head that appeared as Sai Baba at Shirdi has now appeared as Himself. He is not merely the reincarnation of Sai Baba at Shirdi but He is the same Divine source and Power that incarnated as Rama, Krishna and others. Very often when relating stories of Rama, Krishna and other Divine Manifestations in other lands and climate, Baba can be heard saying, "Only those who have experienced this can relate it"; "This is not found in any book, but it is true". "I alone know it", etc. And the stories are authentic and have the stamp of truth.
He is the Moorthy (personality) of all Incarnation. That is why He is able to grant His devotees the vision of Himself as Rama or Krishna. He has only to confer on the blessed devotee the eye to become aware. "Look at Me", He says, and they see Rama or Krishna or Srinivasa or Padmanabha or Panduranga or Ganesa. "The eye moulded out of matter or the intelligence moulded in the crucible of Maya cannot perceive Me", He says.
At the World Conference of Sathya Sai Organizations in Bombay, He announced, "I do not direct you to worship this name and this form, for I am all forms of God-head, incarnated in this human form".
(From : Garland of 108 Precious Gems,
Ashtotthara Sathanama Rathnamala, by Prof N Kasturi)


