As devotees, how can we become dearest to the Lord? Bhagawan lovingly explains so that we may strive for this.
The spiritually wise one (jnani), has one-pointed devotion, while others have devotion to multiple objects; others are attached to objects or states they desire and to achieve those, they are attached to the Lord. They are devoted not merely to the Lord, but also to the objective world. Wise people will not raise their eyes towards anything other than the Lord. Even if they do, they see the Lord wherever their eyes are cast. Hence the Lord declared that the wise are dearest to Him. Of course, all are the same for the Lord; but for those who reached His presence, love is explicit, direct, immediate, directly cognizable and experienceable. Therefore, the wise one is nearest to the Lord and thus is the dearest. Of course, it is the nature of fire to warm you when you shiver from cold. But how can it help you keep warm if you don’t approach it, but keep away at a distance? Similarly, those who are earnest to remove the chills of worldly ills, must seek the fire of wisdom, which is won by the grace of God, and be in the immediacy of God.
– Gita Vahini, Ch 13.