The final shloka of Chapter 12 gathers everything that came before into a single declaration. Those who take this teaching — this dharma-amrita, this nectar of dharma — and live by it with faith, holding Krishna as their highest goal: they are not just dear to Krishna. They are exceedingly dear. 'Ativa me priyah' — the superlative is deliberate.
Notice what Krishna calls this teaching: dharma-amrita. Nectar of dharma. Amrita grants immortality to those who receive it. This dharma, lived with sincerity, grants the soul its lasting well-being. And Krishna does not call it 'My teaching' or 'My commandment.' He calls it dharma — the eternal order that belongs to no single sect or tradition. It is sanatan dharma in its purest expression.