Sam (Sukham) Karothi (he who does) is Samkara, undoubtedly. He confers happiness and prosperity. While at Shirdi, Baba declared, 'In the abode of my devotees, there will be no dearth of food and clothing. I will not allow my devotees to come to harm.' As a matter of fact, Baba is the universal provider, the Mother who is more loving than all the mothers of the world.
To see Him is to rid oneself of sin. (Darsanam Paapanaasanam). To touch His feet is to unburden yourself of the load of Karma consequence. To converse with Him is to imbibe the supreme thrill and be freed from grief. Baba floods us with happiness. Baba has the attributes of Siva; for example, He is Vibhuthi Bhushana (shining with the application of Ash on the body).
He is also, (Sulabha Prasanna) like Siva. His grace is earned with ease. He has given visions of Himself as Siva, in the Virupaksha Temple at Hampi and even now His Sathya Sai form is visible in the Linga (along with His Shirdi Sai form) at the Siva Temple at Kothanghatta, Mysore State. Many devotees have seen Him as Sivasayi, and have described the vision in poetry. Samkara is another name for Siva. The book on the life of Baba is called Sathyam Sivam Sundaram - for He is Siva that is to say Samkara.