12.20 Tu, but; ye bhaktah, those devotees of Mine, the monks who have resorted to the highest devotion consisting in the knowledge of the supreme Reality; mat-paramah, who accept Me as the supreme Goal, to whom I, as mentioned above, who am identical with the Immutable, am the highest (parama), unsurpassable Goal; and sraddadhanah, with faith; paryupasate, seek for, practise; idam, this; dharmyamrtam, ambrosia that is indistinguishable from the virtues-that which is indistinguishable from dharma (virtue) is dharmya, and this is called amrta (ambrosia) since it leads to Immortality-; yatha-uktam, as stated above in, 'He who is not hateful towards any creature,' etc.; te, they; are ativa, very; priyah, dear; me, to Me.
After having explained what was hinted in, 'For I am very much dear to the man of Knowledge৷৷.'(7.17), that has been concluded here in, 'Those devotees are very dear to Me.'
Since by seeking for this ambrosia which is indistinguishable from the virtues as stated above one becomes very dear to Me, who am theLord Vishnu, the supreme God, therefore this nectar which is indistinguishable from the virtues has to be diligently sought for by one who is a seeker of Liberation, who wants to attain the coveted Abode of Visnu. This is the purport of the sentence. [Thus, after the consummation of meditation on the alified Brahman, one who aspires after the unalified Brahman, who has the alifications mentioned in, 'He who is not hateful towards any creature,' etc., who is pre-eminently fit for this purpose, and who practises sravana etc. has the possibility of realizing the Truth from which his Liberation logically follows. Hence, the conclusion is that the meaning of the word tat (in the sentence tattvamasi) has to be sought for, since his has the power to arouse the comprehension of the meaning of that sentence, which is the means to Liberation.]