Srimad Bhagavad-Gita :
Chapter-10. ( Vibhuthi-yogam )
Slokam- 23. ( Of all the Rudras I am Lord Siva; of the Yakshas and Rakshasas I am the lord of wealth [Kubera]; of the Vasus I am fire [Agni], and of the mountains I am Meru.)
rudranam sankarascasmi vitteso yaksharakshasam,
vasunam pavakascasmi meruh sikharinamaham.
rudranam sankarah ca asmi = I am Lord Siva of all Rudras;
yaksha rakshasam = of the Yakshas and Rakshasas;
vittesah ( aham ) = I am the Kuberan ( Lord of the wealth and treasure );
vasunam pavakah ca asmi = I am the Agni ( Lord of fire ) of Vasus;
sikharinam meruh aham = I am the Meru of all the mountains.
There are eleven Rudras, of whom Sankara, Lord Siva, is predominant.
He is the incarnation of the Supreme Lord in charge of the modes of ignorance in the universe.
Among the demigods Kubera is the chief treasurer, and he is a representation of the Supreme Lord.
Meru is a mountain famed for its rich natural resources.
Lord Krishna reveals of the 11 Rudras or expansions of destruction, His vibhuthi or divine, transcendental opulence is Sankara a name for Shiva and of the 8 Vasus His vibhuthi is Pavaka which is Agni the fire-god.
Among the 11 Rudras or demigods of destruction, Lord Krishna's vibhuthi or divine, transcendental opulence is Sankara which is synonymous with Shiva.
Of the Yakshas and Rakshasas, His vibhuthi is Kubera the lord of wealth and treasurer of the demigods and of the 8 Vasus, His vibhuthi is Pavaka the firegod Agni
Of the 11 Rudras the vibhuti or divine, transcendental opulence of the Supreme Lord Krishna is Sankara which is synonymous with Shiva as given in Mahabharatam.
Although His vibhuthi Kubera, the lord of wealth being the treasurer of the demigods is a Yakshas and not a demonic Rakshasas they are included together because in regard to cruelty they are both alike.
Among the eight Vasus His vibhuthi is Pavaka the fire-god known as Agni.
Of lofty mountains possessing peaks His vibhuthi Mt. Sumeru ( Meru mountain ).
To be continued ...