Vibhuti Vistara Yoga-Bhagavad Gita Chapter 10 [The Infinite Glories of the Ultimate Truth]
Krishna Said > Shaloka: 23
English
Of all the Rudras I am Lord Siva; of the Yaksas and Raksasas 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 modes of ignorance in the universe. Among the demigods Kuvera is the chief treasurer, and he is a representation of the Supreme Lord. Meru is a mountain famed for its rich natural resources.