Having described a rigorous, seemingly impersonal discipline, Kṛṣṇa adds “mat-paraḥ” — sitting “with Me as the supreme goal.” Why bring the personal Lord into a meditation on the formless Self? Because the mind needs a resting-place, and a bare abstraction gives it none. To hold the mind on Kṛṣṇa — the Self shown in a form the heart can love — is far easier than to hold it on “nothing.” The devotional focus is not a rival to the knowledge-path but its kindest support; it is how the formless is approached by beings who are, for now, embodied (the very point argued at 12.5).