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

10.23
Amongst the
rudras
know Me to be Shankar; amongst the semi-celestial beings and 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-celestial beings) 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.