10.23

रुद्राणां शंकरश्चास्मि वित्तेशो यक्षरक्षसाम् ।
वसूनां पावकश्चास्मि मेरुः शिखरिणामहम् ॥२३॥

rudrāṇāḿ śańkaraś cāsmi
vitteśo yakṣa-rakṣasām
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.

Text

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

Purport

There are eleven Rudras, of whom Sankara, Lord Siva, is predominant. He is the incarnation of the Supreme Lord in charge of the mode of ignorance in the universe. The leader of the Yakshas and Rakshasas 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.

Bhagavad Gita As It Is.

Chapter 10: The Opulence of the Absolute. Text 23

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