The Highest Devotion
Śrī Kṛṣṇa in the concluding chapter(18) of Bhagavad Gītā emphasis The Highest Devotion is to regard all beings alike.
५४) ब्रह्मभूतः प्रसन्नात्मा न शोचति न काङ्क्षति ।
समः सर्वेषु भूतेषु मद्भक्तिं लभते परम् ॥
brahmabhūtaḥ prasannātmā
na śocati na kāṅkṣati
samaḥ sarveṣu bhūteṣu
madbhaktiṁ labhate param — bg.18.54
S. Radhakrishan:- (54) Having become one with Brahman, and being tranquil in spirit, he neither grieves nor desires. Regarding all beings as alike he attains supreme devotion to Me.
Śrī Śaṅkara commenting on this verse hightlights the same, samaḥ sarveṣu bhūteṣu, ātmaupamyena sarveṣu bhūteṣu sukhaṁ duḥkhaṁ vā samameva paśyati-ity-arthaḥ
Svāmi Śivānanda:- Becoming Brahman, serene in the Self, he neither grieves nor desires; the same to all beings, he obtains supreme devotion unto Me.
Commentary:- "he puts himself in the position of others and feels for others."
"He is extremely compassionate and merciful."
"He has cosmic love. He is a cosmic benefactor. He is a friend of all. Such a devotee attains supreme devotion to Him."