This verse is the concluding verse of the twelfth chapter. Bhagavān Kṛṣṇa has already taught the full range of bhakti-yoga: karma-yoga, upāsanā-yoga, and jñāna-yoga. He has also described the qualities of the parā-bhakta, the mature devotee who has gone through these disciplines and gained inner freedom.

Now He gathers the whole teaching and calls it dharmyāmṛtam — the immortal dharma. It is dharmya because it is a righteous, valid, scriptural way of life. It is amṛtam because it leads to immortality, meaning freedom from saṁsāra. This is not merely a list of good manners; it is the way of life that culminates in mokṣa.

The phrase idaṁ yathoktam means “this, as taught.” Bhagavān is referring to the teaching already unfolded: the stages of bhakti-yoga and the qualities of the parā-bhakta. These qualities are not independent moral decorations. They are the natural expression of a mind that has gone through karma-yoga, upāsanā, and jñāna.

Those who follow this teaching are śraddadhānāḥ — endowed with śraddhā. Śraddhā is not blind belief. It is trust in the śāstra and the guru long enough to live the teaching and discover its truth. They are also matparamāḥ — those for whom Bhagavān is the supreme goal. Bhagavān is not one interest among many; Bhagavān is the final end of life.

Such devotees are atīva me priyāḥ — exceedingly dear to Bhagavān. This is the final statement of the chapter: the dearest devotee is the one who receives the teaching with śraddhā, lives it, matures through it, and comes to abide in Bhagavān as the highest truth.