Among the Rudras I am Shankara; among the Yakshas and Rakshasas, I am Vittesha, the lord of wealth. Among the Vasus I am Pavaka, the fire; and among mountains with peaks, I am Meru.
Explanation
Continuing his list of divine manifestations (vibhūti), Krishna names the finest example in each class: Shankara (Shiva) among the eleven Rudras, Kubera, lord of wealth, among Yakshas and Rakshasas, fire among the eight Vasus, and Mount Meru among peaks. The point is that whatever is most excellent in any category reflects his power. Vittesha, 'lord of wealth', is traditionally understood as Kubera.