The twelfth chapter, called "Bhakti Yoga" or "Yoga in relation to Devotion" examines the idea of the Supreme Creator according to Yoga and other systems of thought. Those who worship God are deemed most perfect in Yoga; but others who worship Prakriti with senses under control, intent on doing good to all, also attain to God; we have here an elaboration of the position stated in chapter nine.
We are also told that the idea of Unmanifest Prakriti is difficult to comprehend, that it is easier to think of God by means of concentration, practice, performance of actions in His name and renunciation of the fruit of one's actions.
Those ever-steadfast devotees,
The Blessed Lord said:
Who think of me with fixed mind,
The Immortal, Indestructible
With senses all under control,
Only more difficult their task,
But those who make me as their goal,
Whose mind is set on me alone,
So do thou fix thy mind on me;
But if thou canst not fix thy mind
And if thou canst not meditate,
If even this thou canst not do,
More great than effort knowledge is;
Who beareth hatred unto none,
Content, and always following Yoga,
By whom the world is not disturbed
And pure and independent he,
Who hateth not, rejoiceth not,
Alike is he to friend and foe,
Alike in censure and in praise,
Who follow this immortal Dharma,
The Immortal, the unmanifest: This would refer either to Prakriti, or the supreme Purusha in his impersonal form. Krishna is a personal God, the deity of Vedanta; and here he distinguishes personal from his impersonal form, or Purusha from Prakriti.
Difficult their task: It is more difficult to understand or worship an impersonal God.