rudrāṇāḿ śańkaraś cāsmi
vitteśo yakṣa-rakṣasām
vasūnāḿ pāvakaś cāsmi
meruḥ śikhariṇām aham

Translation of Bhagavad Gita 10.23

Of all the Rudras I am Lord Shiva, of the Yakshas and Rakshasas I am the Lord of wealth [Kuvera], of the Vasus I am fire [Agni], and of mountains I am Meru.

Commentary by Sri A.C. Bhaktivedanta Swami Prabhupada of Gaudiya Sampradaya:

There are eleven Rudras, of whom Shankara, Lord Shiva, is predominant. He is the incarnation of the Supreme Lord in charge of the mode of ignorance in the universe. The leader of the Yakshas and Rakshasas is Kuvera, the master treasurer of the demigods, and he is a representation of the Supreme Lord. Meru is a mountain famed for its rich natural resources.

Commentary by Sri Vishvanatha Chakravarthi Thakur of Gaudiya Sampradaya:

Vittesah, lord of wealth, means Kuvera.

Commentary by Sri Ramanuja of Sri Sampradaya:

10.23 Of eleven Rudras I am Sankara. Of Yaksas and Raksasas I am Kubera, son of Visravas. Among the eight Vasus I am Agni. Of mountains, namely, of those mountains which shine with peaks, I am Meru.

Commentary by Sri Sridhara Swami of Rudra Sampradaya:

Of the 11 Rudras the vibhuti or divine, transcendental opulence of the Supreme Lord Krishna is Sankara which is synonymous with Shiva as given in Mahabharata. Although His vibhuti Kuvera, the lord of wealth being the treasurer of the demigods is a Yakshas and not a demonic Rakshasas they are included together because in regard to cruelty they are both alike. Among the eight Vasus His vibhuti is Pavaka the fire-god known as Agni. Of lofty mountains possessing peaks His vibhuti Mt. Sumeru.

Commentary by Sri Madhvacharya of Brahma Sampradaya:

Sri Madhvacharya did not comment on this sloka.

Commentary by Sri Keshava Kashmiri of Kumara Sampradaya:

Among the 11 Rudras or demigods of destruction, Lord Krishna’s vibhuti or divine, transcendental opulence is Sankara which is synonymous with Shiva. Of the Yakshas and Rakshasas, His vibhuti is Kuvera the lord of wealth and treasurer of the demigods and of the 8 Vasus, His vibhuti is Pavaka the firegod Agni.

Commentary by Sri Adi Shankaracharya of Advaita Sampradaya:

10.23 Rudranam, among the eleven Rudras, I am Sankara; and yaksaraksasam, among the Yaksas and goblins; I am vittesah, Kubera. Vasunam, among the eight Vasus; I am pavakah, Fire; and sikharinam, among the peaked mountains, I am Meru.

Commentary by Sri Abhinavagupta of Kaula Tantra Sampradaya:

10.19-42 Hanta te etc. upto jagat sthitah. I am the Soul etc. (verse 20) : By this [the Bhagavat] wards off the exclusion [of any being as different form Him]. Otherwise the sentences like ‘Of the immovable [I am] the the Himalayas’ (verse 25) etc., would amount to the exclusive statement that the Himalayan range is the Bhagavat and not any other one. In that case, the indiscriminateness of the Brahman is not established and hence the realisation of the Brahman would be a partial (or conditioned) one. For, the [present] text of exposition is intended for that seeker whose mind cannot contemplate on the all-pervasiveness [of the Brahman], but who [at the same time] is desirous of realising that [all-pervasiveness]. Hence, while concluding, [the Bhagavat] teaches the theory of duality-cumunity by saying ‘whatsoever being exists with the manifesting power’ etc., and then concludes the topic with the theory of absolute unity, as ‘Or what is the use of this elaboration;…..I remain pervading this [universe] by a single fraction [of Myself] This has been declared indeed [in the scriptures] as : ‘All beings constitute [only] His one-fourth; His [other] immortal three-forths are in the heaven.’ (Rgveda, X, xc, 3). Thus, all this and the prime cause of creatures, are nothing but the Bhagavat (Absolute). And hence, He Himself becomes the object of knowledge of all, but being comprehended with the different strange qualities.

Sanskrit Shloka Without Transliteration Marks:

rudranam sankaras casmi
vitteso yaksa-raksasam
vasunam pavakas casmi
meruh sikharinam aham

Sanskrit to English Word for Word Meanings:

rudrāṇām — of all the Rudras; śańkaraḥ — Lord Śiva; ca — also; asmi — I am; vitta-īśaḥ — the lord of the treasury of the demigods; yakṣa-rakṣasām — of the Yakṣas and Rākṣasas; vasūnām — of the Vasus; pāvakaḥ — fire; ca — also; asmi — I am; meruḥ — Meru; śikhariṇām — of all mountains; aham — I am.