ye tu dharmyaamritamidam yathoktam paryupaasate |
shradyadhaanaa matparamaa bhaktosteteeva me priyaha || 20 ||

Therefore, those who partake of this nectar of law described here, endowed with faith, keeping me as the goal, those devotees are extremely dear to me.
ye : those who
tu : therefore
dharmyaamritam : nectar of law
idam : this
yatha : here
uktam : described
paryupaasate : partake
shradyadhaanaa : endowed with faith
mat : me
paramaahaa : goal
bhaktaaha : devotees
te : those
ateeva : extremely
me : me
priyaha : dear
Shri Krishna began listing the attributes of perfected devotees starting from the thirteenth chapter. In this shloka, he concludes this topic by highlighting two key attributes of such devotees: shraddha or faith, and making Ishvara as their ultimate goal, “matparamaahaa”. He terms the teaching of this chapter as the nectar of dharma. We can interpret the word dharma to mean the universal law of nature from the ninth chapter, or also as the nine fold bhaagvat dharma of Prahlaada that was explained earlier in this chapter.
Why are faith and goal-setting given such importance in bhakti or the path of devotion? Consider a child who eventually wants to study at one of the top universities in the world. Until he reaches a stage where he can qualify to attend that university, get selected for admission and begin his coursework, he needs to have faith in the notion that graduating from that university will significantly improve his life. That faith will propel him to set the single-pointed goal of academic success, work hard, to keep aside all distractions and to not give up. Only when he actually graduates will he not need faith anymore, because he has achieved what he set out to achieve. But until them, it is only faith in the goal that keeps him going.
Therefore, Shri Krishna says that those devotees who have fixed Ishvara as the goal, and that who have unwavering faith in that goal, are extremely dear to him. Devotees who love Ishvara without having known him first are devotees of the highest caliber, since it is more difficult to love something without having first known it. Such devotees, who do not need to become monks but just diligently worship Ishvara with form, are assured of liberation by Ishvara himself. This is the concluding message of the twelfth chapter.
om tatsatiti shreematbhagavatgitasupanishadsu brahmavidyaayaam yogashaastre shreekrishnaarjunsamvade bhaktiyogo naama dvaadashodhyaayaha || 12 ||