The Yoga of Liberation by Renunciation

This verse introduces the most secret teaching: hear again from Me the supreme word, the most secret of all (sarvaguhyatamaṁ bhūyaḥ śṛṇu me paramaṁ vacaḥ). Since you are very dear to Me, therefore I will tell you what is beneficial (iṣṭo 'si me dṛḍham iti tato vakṣyāmi te hitam). This is the introduction: Krishna reveals that Arjuna is very dear to Him, and because of that, He will reveal the most beneficial teaching. This sets up the revelation of the ultimate secret—the final instruction that leads to liberation. When you understand this, you realize: the most secret teaching is given to those who are very dear to the Supreme. When you are dear to Him, He reveals the most beneficial teaching. This is the path: being dear to the Supreme opens the door to the most secret teaching, which leads to liberation.