At different levels of existence and for different incidences he says these statements and both are true.
On one level he says people who are calm, compassionate, happy and loving, I like them the most. So, you are most dear to me - this is true.
Another time he says, don’t take me for granted, I have no likes and dislikes. Everyone is dear to me and I see myself in everyone. The Bhagavad Gita is the most contradictory book you will ever read and it is the complete truth because it is so contradictory.