Chapter 10 Vibhuti Vistara Yoga Verse 19
Rudraanaam shankarashchaasmi vittesho yaksharakshasaam;
Vasoonaam paavakashchaasmi meruh shikharinaamaham.
And, among the Rudras I am Shankara; 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 this shloka also Lord Krishna continues to compare Himself with forces of nature and of the beings. He continues to compare Himself saying that amongst the Rudras, He is the Shankara. Shankara is also called as Shiva and Rudras are those who live in mountains leading an austere life by renouncing everything. He also compares Himself to Kumbera among the Yakshas and Rakshasas. Yakshas lead a wealthy life opposite to Rudras. Amongst the Vasus he compares Himself to Pavaka or Fire and amongst the seven mountains, He compares Himself to the holiest of all of them, Mount Meru.
One needs to approach this shloka with a fact that when Lord compares Himself to the best, it is not that He is taking the credit of the best. It has to be understood that the best itself has the Lord in them. If not for the total dedication of the Lord, it would never have become the best. The other aspect that needs to be looked at is the knowledge about Rudras, Yakshas, Rakshasas and Vasus which the present generation knows nothing about. I will try to introduce them to you in this part.
Rudras are the followers of Lord Shiva and amongst the 33 main gods of Hinduism. Rudras form 11 of them. It is said that Rudra, who is also called Shiva was born from the anger of the creator Brahma. He was in the Ardha nari form, which means half of the body is of man and the other half woman. This got divided into two and the male form then split into eleven parts forming the Rudras. Lord Krishna compares Himself to the main Rudra called Shankara or Shiva here from whom all the other 11 Rudras appeared.
Yakshas are very different from Rudras. They are good hearted spirits who will wandering around and sometimes hidden in the nature itself to do good things. Yakshas are very good by nature but sometimes they tend to be mischievous and sexual in nature. Kubera is one of the yaksha who rules the Norther direction and is responsible for giving you wealth. If you have the blessings of Kubera you will be bestowed with lot of wealth. Rakshas are bad souls and creates problems for an individuals most of the times. Lord compares Himself to Kubera amongst the Yakshas and Rakshas.
Vasus are the 8 nature related gods who are at the disposal of Indra and Vishnu. Eight gods represent the eight aspects of nature and the meaning of Vasu is in-dweller. The 8 vasus are Prithvi (earth), Agni ( Fire), Vayu (wind), Antariksha (Universe), Chandrama (Moon), Varsha (Rain), Jala (Water) and Soma which is also called Amrit. Lord Compares Himself to the Fire or Agni in them. He also compares Himself to Mount Meru which is considered to be the holiest amongst all the seven mountains.