As described in Chapter XI of Shri Sai Satcharita, there are two aspects of God or Brahma: (1) the Unmanifested (Nirgun) and (2) the Manifested (Sagun). The Nirgun is formless, while the Sagun is with form, though, both denote the same Brahma. Some prefer to worship the former, some the latter. As stated in the Gita the worship of the latter is easy and preferable. As man has got a form (body, senses etc.), it is natural and easy for him to worship God with form. Our love and devotion do not develop, unless we worship Sagun Brahma, for a certain period of time, and as we advance, it leads us to the worship (meditation) of Nirgun Brahma. So, let us start with Sagun worship. Image, altar, fire, light, sun, water, Brahma are the seven objects of worship; but Sadguru is better than all these.
Let us, on this occasion, bring to our mind the form of Sai, Who was non-attachment Incarnate, and Who was a resting place for His devotees. Our faith in His words is the Asan; and our Sankalpa (determination to accomplish the Puja) is the abandonment of all our desires. Some say that Sai was a Bhagwad-bhakta (devotee of the Lord), others say He was a Maha-bhagwat (a great devotee); but to us He is God Incarnate. He was ever forgiving, never irritable, straight, soft, tolerant and content beyond comparison. Though, He looked embodied (as having the form), He was really dis-embodied, emotionless, unattached and internally free.
Ananta Koti Brahmanda Nayaka Radhiraja Yogiraja Parabrahma
Shri Satchidananda Sadguru Sainath Maharaj Ki Jaya.
Dr.Mahesh Chandra Panda
Shirdi Sai devotee