ये तु धर्म्यामृतमिदं यथोक्तं पर्युपासते।
श्रद्दधाना मत्परमा भक्तास्तेऽतीव मे प्रियाः।।12.20।।
।।12.20।। जो भक्त श्रद्धावान् तथा मुझे ही परम लक्ष्य समझने वाले हैं और इस यथोक्त धर्ममय अमृत का अर्थात् धर्ममय जीवन का पालन करते हैं? वे मुझे अतिशय प्रिय हैं।।
Collating all the previous recommendations Lord Krishna concludes this chapter. Dharma is eternal righteousness and is infused by the Supreme Lord Krishna and anything pertaining to Him is also dharma. Reflection upon Him is dharma, worship of Him is dharma, glorification of Him is dharma. Also study of the Vedic scriptures which originate from Him is dharma. Dharma is conducive to meditation upon the Supreme Lord which has the power to terminate samsara or the perpetual cycle of birth and death and therefore dharma is known to be immortal. The word sraddadhanah means endowed with faith. The root of sraddha or faith is srad which means being receptive. Those who are receptive to the revelations of the Vedic scriptures are sraddadhanah. Now begins the summation. Casting away all things undesirable which do not lead to bhakti or exclusive loving devotion to the Supreme Lord Krishna, such a devotee becomes very dear to Him. Collating and applying all of the recommendations given in these past seven verses His devotee becomes especially dear to Lord Krishna. Bhakti is completely independent and alone is considered the goal. Dharma is considered the means and primary path leading to bhakti.. That which is an instrument of bhakti is also a part of bhakti. Thus the means dharma guides one to the goal of bhakti. Thus the path of immortal bhakti can be approached by following dharma.