Transliteration
rudrāṇāṃ śaṅkaraścāsmi vitteśo yakṣa-rakṣasām |
vasūnāṃ pāvakaścāsmi meruḥ śikhariṇām aham || 23 ||
Translation
Of the Rudras I am Sankara; among the Yakshas and Rakshasa, I am the Lord of wealth (Kubera). Of the Vasus I am Agni; of the peaked mountains, I am Meru.
Purport
Bhagvan Shri Krishna explains here some other prominent manifestation of himself.
Bhagvan Shri Krishna reveals, the prominent Rudra, Lord Shiva is one of his own Manifestations. Therefore Lord Vishnu and Lord Shiva, in essence, are the same entity existing as two different forms.
Further, Shri Krsihna explains the Lord of wealth Kubera is one of his manifestations. This is to remind that Yakshas are the first living being, After Yakshas, Rakshas and deities and other living beings came into existence. The consort of Lord Shiva Devi Sati was the daughter of one of prominent Yaksha, Prajapati.
There are 8 Vasus, among them, Agni is the main. The Agni, is one of the manifestations of Bhagvan Shri Krishna.
Bhagvan Shri Krishna further explains among all the high peaks, he has manifested as Meru. This is to remind that Meru, as many try to comprehend, is not a mountain on earth but a vertical structure holding the universe in different layers.
