:Splitting to two separate articles is unnecessary.  The main article should be about the 101 names per se, with a section for translations to English, of which Meher Baba's is one.  If you make a separate article for the translation, it should incorporate anything else that is said in that book; i.e. it should be about the book or Meher Baba.  It is possible that this article should be moved to 101 Names of Ahura Mazda.