12.20 ये who, तु indeed, धर्म्यामृतम् immortal Dharma (Law), इदम् this, यथोक्तम् as declared (above), पर्युपासते follow, श्रद्दधानाः endowed with faith, मत्परमाः regarding Me as their Supreme, भक्ताः devotees, ते they, अतीव exceedingly, मे to Me, प्रियाः dear.Commentary: The Blessed Lord has in this verse given a description of His excellent devotee.Amrita Dharma Amrita is the lifegiving nectar. Dharma is righteousness or wisdom. Dharma is that which leads to immortality when practised. The real devotees regard Me as their final or supreme refuge.Above Beginning with verse 13.A great truth that should not go unnoticed is that the devotee, the man of wisdom and the Yogi have all the same fundamental characteristics.Priyo hi Jnaninotyartham (I am exceedingly dear to the wise man) (VII.12) has thus been explained at length and concluded here thus, Te ativa me priyah (they are exceedinlgy dear to Me).He who follows this immortal Dharma as described above becomes exceedingly dear to the Lord. Therefore, every aspirant who thirsts for salvation, and who longs to attain the Supreme Abode of the Lord should follow this immortal Dharma with zeal and intense faith.Thus in the Upanishads of the glorious Bhagavad Gita, the science of the Eternal, the scripture of Yoga, the dialogue between Sri Krishna and Arjuna, ends the twelfth discourse entitledThe Yoga of Devotion.