CHAPTER 10 · VERSE 23
Bhagavad Gita 10.23
रुद्राणां शङ्करश्चास्मि वित्तेशो यक्षरक्षसाम्। वसूनां पावकश्चास्मि मेरुः शिखरिणामहम्॥
Among the Rudras I am Lord Shiva (Shankara); among Yakshas and Rakshasas I am Kubera; among Vasus I am Fire; and among mountains I am Meru.
Highlights divine grandeur in destruction/blessing (Shiva), wealth (Kubera), purity (Fire), and grandeur (Meru).