BG 10.23 (1972)
- रुद्राणां शङ्करश्चास्मि वित्तेशो यक्षरक्षसाम् ।
- वसूनां पावकश्चास्मि मेरुः शिखरिणामहम् ॥२३॥
- rudrāṇāṁ śaṅkaraś cāsmi
- vitteśo yakṣa-rakṣasām
- vasūnāṁ pāvakaś cāsmi
- meruḥ śikhariṇām aham
rudrāṇām—of all the Rudras; śaṅkaraḥ—Lord Śiva; ca—also; asmi—I am; vitteśaḥ—the lord of the treasury; yakṣa-rakṣasām—of the Yakṣas and Rākṣasas; vasūnām—of the Vasus; pāvakaḥ—fire; ca—also; asmi—I am; meruḥ—Meru; śikhariṇām—of all mountains; aham—I am.
Of all the Rudras I am Lord Śiva; of the Yakṣas and Rākṣasas I am the lord of wealth [Kuvera]; of the Vasus I am fire [Agni], and of the mountains I am Meru.
There are eleven Rudras, of whom Śaṅkara, Lord Śiva, is predominant. He is the incarnation of the Supreme Lord in charge of the modes of ignorance in the universe. Among the demigods Kuvera is the chief treasurer, and he is a representation of the Supreme Lord. Meru is a mountain famed for its rich natural resources.