God is the ultimate recipient of all the services done to every living being

You face for types of living being:

Happy being who do good, live well and win hearts.

Sad people who are always regretful for their past, unsatisfied for their present and fearful about their future.

Virtuous people are always satisfied with their present and always prepared for opportunities.

Sinful beings who are surrounded with lust, gluttony, greed, laziness, wrath, envy and false pride.

In Chapter 12 verse 13-14, God Krishna explains Arjuna about how to deal with these peoples in life.

अद्वेष्टा सर्वभूतानां मैत्रः करुण एव च ।
अद्वेष्टा सर्वभूतानां मैत्रः करुण एव च ।
निर्ममो निरहङ्कारः समदुःखसुखः क्षमी ॥ १२-१३॥
सन्तुष्टः सततं योगी यतात्मा दृढनिश्चयः ।
मय्यर्पितमनोबुद्धिर्यो मद्भक्तः स मे प्रियः ॥ १२-१४॥

He, who has no ill-will for any being, who is friendly and compassionate to all, who is free from the sense of egoism, and is even-minded in pleasure and pain, forgiving, ever content, self-controlled, unshakable in determination, with mind and intellect dedicated to Me-a Yogi, My devotee, is dear to Me.

Here God Krishna has combined the happy and virtuous into one category and asked his true devotee to conduct them as their friend and treat the sinful and sad people compassionately.

Therefore the Lord declares that the devotee, who has dedicated his mind and intellect to him, is loving to him. No one else at all can be loving to God besides such a devotee.