|Chapter 10: The Opulence of the Absolute|
Bhaktivedanta VedaBase: Bhagavad-gītā As It Is 10.23
rudrāṇāḿ śańkaraś cāsmi
vasūnāḿ pāvakaś cāsmi
meruḥ śikhariṇām aham
rudrāṇām — of all the Rudras; śańkaraḥ — Lord Śiva; ca — also; asmi — I am; vitta-īśaḥ — the lord of the treasury of the demigods; 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 mountains I am Meru.
There are eleven Rudras, of whom Śańkara, Lord Śiva, is predominant. He is the incarnation of the Supreme Lord in charge of the mode of ignorance in the universe. The leader of the Yakṣas and Rākṣasas is Kuvera, the master treasurer of the demigods, and he is a representation of the Supreme Lord. Meru is a mountain famed for its rich natural resources.
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His Divine Grace A. C. Bhaktivedanta Swami Prabhupāda, Founder Ācārya of the International Society for Krishna Consciousness