Bhagavān Kṛṣṇa first answers Arjuna by referring to those who worship Bhagavān in saguṇa form. mayyāveśya manaḥ means fixing the mind on Bhagavān; here “Me” is saguṇa Kṛṣṇa, either as personal Bhagavān or as Viśvarūpa.

They are nityayuktāḥ — ever steadfast, constantly committed, not practicing in fits and starts. Their connection with Bhagavān is steady and sustained. They are also śraddhayā parayopetāḥ — endowed with supreme faith. This faith is needed because the fruit of such meditation is inner growth, purity, sensitivity, and refinement, which are not gross, visible results.

Bhagavān Kṛṣṇa then gives His direct conclusion: te me yuktatamā matāḥ — in My view, these devotees are the most accomplished in Yoga among the two groups mentioned by Arjuna. Both saguṇa and nirguṇa are required in a graded manner, but in this verse Kṛṣṇa explicitly glorifies the saguṇa upāsakas.