Bhagavad Gita Chapter 10 - Vibhuti Yoga - Sloka 23

The entire content of this mail is from Swami Chidbhavananda's translation of Bhagavad Gita , published by Ramakrishna Mission

Vibhutis Defined - 19-40

1 Gita Sloka  every day - Chapter 10 - Vibhuti Yoga - Sloka 23

Rudranam shankarah cha asmi vitta eeshah yaksha raksha sam I

Vasunam pavakah cha asmi meruh shikharinam aham II sloka 23

रुद्राणां शन्करः च अस्मि वित्त ईशः यक्ष रक्ष सां I 

वसूनां पावकः च अस्मि मेरुः शिकरिणां अहं II श्लोक 23

Of the Rudras I am Sankara, of the Yakshas and Rakshasas I am Kubera. Of the Vasus I am Pavaka and of the mountains I am Meru.

Rudras are eleven in number. Puranas are not all agreed in naming them. But their wide accepted names are Ajaikapad, Ahirbudnya, Virabhadra, Girisa, Sankara, Aparajita, hara, Ankaraka, Pinaki, Bhaga, and Sambhu. The cosmic function of the Rudras is to make men cry, true to the etymological meaning of the word. Crying of people in particular is always for gain either in preyas or sreyas. The characteristic of rudras is to make them cry for sreyas. Sankara as his name indicates is the doer of good as his name indicates. Through distress he takes the sadhakas direct godward. Spiritual anguish purifies people quickly.

Yakshas and rakshasas belong to the celestials. The former of these two groups are very fond of acquiring wealth and the latter of hoarding it.  Both these battalions serve their King Kubera, the Lord of fabulous wealth. Whoever among men, strives  for, on right lines, and saves money becomes a Kubera in his own way. Though of a transitory nature, wealth wields power in its own way and is therefore a glory of God. 

Vasus are eight in number. They are land, water, fire, air, ether, moon, sun and star, constituting the gross structure of nature. Of these Pavaka or fire assumes various degrees of warmth  and sustains life. The Lord therefore mentions it as his special manifestation. 

The golden Mount Meru Is believed to be the axis around which all the heavenly bodies rotate. But it is an allegorical representation of the Brahma danda or the spinal cord of the human structure. The science of yoga extols it as the golden lustrous sushumna from which all forms of sensation emanate. It is consciousness that gives it brilliance. As the devas resort to the Meru of mythological fame, the senses and prana in the human tabernacle are all adhering to the spinal cord The Lord therefore speaks of the Meru as his special manifestation.