udaaraaha sarva evaite jnyaanee tvaatmaiva me matam |
aasthitaha sa hi yuktaatmaa maamevaanuttamaam gatim || 18 ||

All those are certainly sincere, but only the wise one is my own self, in my opinion. For, he engages to become established in me only as the ultimate goal.
udaaraaha : sincere
sarva : all
eva : certainly
ite : those
jnyaanee : the wise one
tu : but
aatmaa : self
eva : only
me : my
matam : opinion
aasthitaha : established
saha : he
hi : for
yuktaatmaa : he engages
maam : me
eva : only
anuttamaam : ultimate
gatim : goal
So far, Shri Krishna enumerated four types of devotees and singled out one of them, the wise one, as the most special type of devotee. This is because the wise devotee does not approach Ishvara for something else. He approaches Ishvara to gain only Ishvara and nothing else. Here, Shri Krishna adds another reason for singling out the wise devotee as special. The wise devotee considers Ishvara as his own self and not as another object.
First, let us look at the sense of oneness aspect. What is different between a good friend and an acquaintance? There is always a sense of “otherness” between ourselves and the acquaintance, but there is a sense of oneness with the good friend. We see this in a lot of proverbs: “a friend in need is a friend indeed”, “my house is your house” on so on. The ultimate closeness with a friend is when we do not see any difference between doing something for ourselves, and doing something for our friend. In other words, we see our friend as our own self.
Similarly, whenever we expect something from God, we are by definition treating him as someone different from our own self. Shri Krishna says that he prefers if we treat him as our own self. Such kind of devotion, where the seeker plants himself in Ishvara day in and day out, and melts his existence into Ishvara’s cosmic existence, is the greatest kind of devotion. This is also known as ekabhakti or advaita, where there is no duality between devotee and Ishvara.
However, the reality is different. Most of us consider Ishvara as different than ourselves. One colourful illustration of this is found in the Hindi phrase “bhee aur hee siddhanta” which means “also philosophy” vs “only philosophy”. In other words, we love material objects and Ishvara “also”. Shri Krishna says that we should love Ishvara “only” and not “also”.
Now, this does not mean that Ishvara gives second class treatment to the other three types of devotees. Shri Krishna says that those other devotees are “udaaraha” or sincere. Ishvara is affectionate towards all of them.
Having pointed out the unique aspects of the wise devotee, Shri Krishna highlights the scarcity of wise devotees in the next shloka.