Not only Vinayaka, but all gods transcend physical forms. There can be no birth or death for one who transcends physical form. God has no form. If you ask God, ‘Who are You?’ He will reply, ‘Aham Brahmasmi’ (I am Brahman) Who is Brahman? He signifies inhalation and exhalation which has no form. Nobody can question who begot Brahman? Where is He? Likewise, the primordial sound ‘Om’ has no form. It has no beginning, no end. How can there be an end of something which has no beginning. Inhalation and exhalation are two processes. Similar are happiness and sorrow, merit or sin. God is beyond all these. One who is not born will also not die. But, God has neither birth nor death. You should never forget this divine principle which signifies the unity of the entire creation. If you ask who is God, the answer to this question is that God is the principle of oneness in the entire diversity of the creation. God assumes the physical form to strengthen the moral fabric of the world. (SSS Vol.42, pp. 151-152)