|| 10.23 ||

रुद्राणां शङ्करश्चास्मि वित्तेशो यक्षरक्षसाम्। वसूनां पावकश्चास्मि मेरुः शिखरिणामहम्।।

rudrāṇāṁ śaṅkaraś cāsmi vitteśo yakṣa-rakṣasām vasūnāṁ pāvakaś cāsmi meruḥ śikhariṇām aham

rudrāṇām (of all the Rudras) śaṅkaraḥ (Lord Śiva) ca (and) asmi (I am) vitteśaḥ (the lord of treasury/Kuvera) yakṣa-rakṣasām (of the Yakṣas and Rākṣasas) vasūnām (of the Vasus) pāvakaḥ (fire) ca (and) asmi (I am) meruḥ (Meru) śikhariṇām (of all mountains) aham (I am).

Of all the Rudras I am Lord Śiva, of the Yakshas and Rakshasas I am the Lord of wealth [Kuber], of the Vasus I am fire [Agni], and of mountains I am Meru.

Kṛṣṇa identifies Himself among the forces of destruction and wealth. Among the eleven Rudras, He is Lord Śiva (Śaṅkara), the most auspicious. Among the spirits known as Yakṣas and Rākṣasas, He is Kuvera, the treasurer of the gods. He is also the purifying fire among the eight Vasus and the golden mountain, Meru. These manifestations represent the extremes of power and stability. Śiva is the supreme destroyer of the universe, yet his name means ‘Auspicious’. Meru is the mythological axis of the cosmos. Kṛṣṇa is telling us that He is the most significant entity in every hierarchy, whether it is among gods or even among ghosts. When we witness the transformative power of fire or the majesty of a great mountain, we are seeing a ‘Vibhūti’ of Kṛṣṇa. He is the summit of every mountain and the core of every powerful force. This helps us understand that no power in the universe exists independent of Him.