The absence of hate etc., towards foes, friends etc., has already been taught in the stanza beginning with, ‘He who never hates any being’ (11.13). What is now taught is that equanimity to be practised even when such persons mentioned above are present before one who is superior to those having a general equanimous temperament referred to earlier. Who has no ‘home’, namely, who is not attached to home, etc., as he possesses firmness of mind with regard to the self. Because of this, he is ‘same even in honour and dishonour.’ He who is devoted to Me and who is like this—he is dear to Me.

Showing the superiority of Bhakti-Nishtha over Atma-nishtha, Shri Krishna now concludes in accordance with what is stated at the beginning of this chapter in Verse 2.