Bhagavad Gita Chapter 10, Verse 23

रुद्राणां शंकरश्चास्मि वित्तेशो यक्षरक्षसाम् | वसूनां पावकश्चास्मि मेरुः शिखरिणामहम् ||

rudrāṇāṁ śaṅkaraś cāsmi vitteśo yakṣa-rakṣasām vasūnāṁ pāvakaś cāsmi meruḥ śikhariṇām aham

Among the Rudras, I am Shiva; among the Yakshas and Rakshasas, I am the lord of wealth (Kubera); among the Vasus, I am Agni; among mountains, I am Meru.

Krishna continues enumerating manifestations in various categories. 'Rudrāṇāṁ śaṅkaraś cāsmi'—among the Rudras (forms of Shiva), I am Shiva, the destroyer and transformer. 'Vitteśo yakṣa-rakṣasām'—among Yakshas and Rakshasas (celestial and demonic beings), I am Kubera, the lord of wealth. 'Vasūnāṁ pāvakaś cāsmi'—among the Vasus (deities of natural elements), I am Agni, fire. 'Meruḥ śikhariṇām aham'—among mountains, I am Mount Meru, the cosmic mountain. This verse shows Krishna as the best in various categories: Shiva among Rudras, Kubera among Yakshas/Rakshasas, Agni among Vasus, Meru among mountains. Each category represents a different aspect—destruction/transformation, wealth, fire, and the cosmic center.