10.23 रुद्राणाम् among the Rudras, शङ्करः Sankara, च and, अस्मि (I) am, वित्तेशः Kubera, यक्षरक्षसाम्,among celestial fairies and spirits, वसूनाम् among Vasus, पावकः Pavaka, च and, अस्मि (I) am, मेरुः Meru, शिखरिणाम् of mountains, अहम् I.Commentary: Rudras are eleven in number. The ten vital airs (Pranas and the UpaPranas, which are five each) and the mind are the eleven Rudras. They are so called because they produce grief when they depart from the body. They have been symbolised in the Puranas as follows Virabhadra, Sankara, Girisa, Ajaikapati, Bhuvanadhisvara, Aherbhujya, Pinaki, Aparajita, Kapali, Sthanu and Bhaga. Among these Rudras, Sankara is regarded as the chief.Vasus are earth, water, fire, air, ether, sun, moon and stars. They are so called because they comprehend the whole universe within them. They have been symbolised in the Puranas as follows Apah, Dhruva, Soma, Dhara, Anila, Anala, Pratyusa and Prabhasa. Of these Anala or Pavaka (fire) is the chief.