Bhagavad Gita: Chapter 10, Verse 23

रुद्राणां शङ्करश्चास्मि वित्तेशो यक्षरक्षसाम् |
वसूनां पावकश्चास्मि मेरु: शिखरिणामहम् || 23||

rudrāṇāṁ śhaṅkaraśh chāsmi vitteśho yakṣha-rakṣhasām
vasūnāṁ pāvakaśh chāsmi meruḥ śhikhariṇām aham

rudrāṇāmamongst the Rudras; śhaṅkaraḥLord Shiv; chaand; asmiI am; vitta-īśhaḥthe god of wealth and the treasurer of the celestial gods; yakṣhaamongst the semi-divine demons; rakṣhasāmamongst the demons; vasūnāmamongst the Vasus; pāvakaḥAgni (fire); chaand; asmiI am; meruḥMount Meru; śhikhariṇāmamongst the mountains; ahamI am


BG 10.23: Amongst the Rudras know me to be Shankar; amongst the demons I am Kuber. I am Agni amongst the Vasus and Meru amongst the mountains.


The Rudras are the eleven forms of Lord Shiv—Hara, Bahurupa, Tryambaka, Aparajita, Vrisakapi, Shankar, Kapardi, Raivata, Mrigavyadha, Sarva, Kapali. The Puranas have named them differently in different places. Amongst these, Shankar is the original form of Lord Shiv in the universe.

Yakṣhas (semi-divine demons) are beings who are very fond of acquiring wealth and hoarding it. Their leader, Kuber, is the god of wealth and the treasurer of the celestial gods. He thus reflects the vibhūti of God amongst the demons.

There are eight Vasus—land, water, fire, air, space, sun, moon, and stars. They constitute the gross structure of the universe. Amongst these, agni (fire) gives warmth and energy to the rest of the elements. Thus, Shree Krishna mentions it as his special manifestation.

Meru is a mountain in the celestial abodes famed for its rich natural resources. It is believed to be the axis around which many heavenly bodies rotate. Shree Krishna thus speaks of it as his glory. As wealth distinguishes a wealthy person, these glories reveal the vibhūtis of God.