And, among the Rudras I am Sankara; among the Yakshas and Rakshasas, the Lord of wealth (Kubera); among the Vasus I am Pavaka (fire); and among the (seven) mountains I am the Meru.
In simple words
Krishna says: "Among the forces of destruction, I am Shankara. Among the beings of the unseen world, I am Kubera, the lord of wealth. Among the elemental forces, I am fire. And among mountains, I am Meru — the center of the world."
Word-by-word meanings
रुद्राणाम्among the Rudrasशङ्करःSankaraचandअस्मि(I) amवित्तेशःKuberaवसूनाम्among VasusपावकःPavakaचandअस्मि(I) amमेरुःMeruशिखरिणाम्of mountainsअहम्I
10.23 रुद्राणाम् among the Rudras? शङ्करः Sankara? च and? अस्मि (I) am? वित्तेशः Kubera? यक्षरक्षसाम्,among celestial fairies and spirits? वसूनाम् among Vasus? पावकः Pavaka? च and? अस्मि (I) am? मेरुः Meru? शिखरिणाम् of mountains? अहम् I.Commentary Rudras are eleven in number. The ten vital airs (Pranas and the UpaPranas? which are five each) and the mind are the eleven Rudras. They are so called because they produce grief when they depart from the body. They have been symbolised in the Puranas as follows Virabhadra? Sankara? Girisa? Ajaikapati? Bhuvanadhisvara? Aherbhujya? Pinaki? Aparajita? Kapali? Sthanu and Bhaga. Among these Rudras? Sankara is regarded as the chief.Vasus are earth? water? fire? air? ether? sun? moon and stars. They are so called because they comprehend the whole universe within them. They have been symbolised in the Puranas as follows Apah? Dhruva? Soma? Dhara? Anila? Anala? Pratyusa and Prabhasa. Of these Anala or Pavaka (fire) is the chief.
Contemporary scholarly and practical interpretations for modern seekers.
This interpretation draws on a specific tradition and may not represent the view of any single school. For authoritative guidance within a specific tradition, seek a qualified teacher.
Modern
# BG 10.23
Among the Rudras, I am Shankara.
Students of life must understand well the concept of Rudra as the presiding deity of dissolution. Before every subsequent creation, destruction is necessary. The flower must perish to make room for the fruit, and the fruit must be destroyed to obtain the seed. These seeds, perishing again, give birth to the plant. Thus, before every progress and evolution, there remains an unbroken chain of creative destruction. The far-sighted philosophers and sages recognized this truth, and in the maturity of their knowledge, they fearlessly honored and worshipped Shankara, the benevolent deity of creative destruction.
Among the Yakshas and Rakshasas, I am Kubera.
Kubera is known as the treasurer of the wealth of heaven. The word Kubera means one with a deformed body. The Puranas describe Kubera as an extremely ugly demonic being—corpulent and short, three-legged, with a massive belly, a small head, and eight protruding teeth. To assist this treasurer of heaven, Yakshas and Rakshasas of similar ugliness, devoted to pleasure and cruel in thought, are appointed to help Kubera guard the treasury. It is remarkable how opposed to capitalism the ancient Indian sages were, that they depicted the lord of wealth, Kubera, with such a ridiculous and grotesque form that we cannot even laugh at it.
Among the Vasus, I am Agni.
The Vedas describe eight Vasus, who are the presiding deities of the seasons. The Chandogya Upanishad states that the face of these Vasus is Agni. Here, "face" refers to the means of experience and enjoyment. Thus, the Self alone is the source from which we receive the experience of all seasons.
In external nature, there are six seasons, and two seasons belong to the mind—pleasure and pain. Thus, there is reference to eight seasons here. If in spring we are sorrowful due of separation, even the flowers of that season appear to us as if shedding tears. But when the mind is overflowing with the complete joy of success, the leafless trees of autumn appear to us as if dancing in joy. For this reason, these two are internal seasons. The experience of all these is possible only in the presence of the consciousness of the Self; otherwise, not.
Among all mountains, I am Mount Meru.
Meru is a mythological mountain, described in ancient Hindu geography as the central point of the world. The deities dwell upon this mountain, and beneath it lie the seven continents from which this world is formed. Mount Meru is said to be seven to eight thousand miles high, and from its peak the Ganga flows in all directions. From this description, many scholars have concluded that this refers to the Himalayas, which, indeed, cannot be rejected. However, we shall understand it as a description of truth conveyed in profound symbolic language. Mount Meru is an indicator of such a powerful place whose foundation lies in Jambu Dvipa. From its lofty peak, the Ganga of spiritual knowledge flows to bring welfare to all the continents.
Now, further describing the establishment of the Self in the objects of the familiar world: