rudranam sankaras casmi
vasunam pavakas casmi
meruh sikharinam aham
"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."
Another Four groups are mentioned here. Rudranam = among [Eleven] Rudras, sankara =Sankara, asmi = I [Sri Krishna] am. Vittesa = Leader of wealth [Kubera], yaksha-rakshasam = in Yaksha and Rakshasas, vasunam = among the [Eight] Vasus [ வசுக்கள் ], pavaka = Pavaka, sikharinam = among the [mountain] peaks, meru =Meru, aham =I [Sri Krishna] am. Sam + karothi = sankara. He who gives comfort. The Lord says thet lord Shiva is His body. During Thirunangur visit it was mentioned about Eleven Rudras. Adityas are Twelve. Vasus are Eight. And, Aswini devas are Two. So, 11+12+8+2 =33, which is mentioned by Sri Andal in Her Thiruppavai pasuram muppatthu moovar amararku [முப்பத்து மூவர் அமரர்க்கு முன் சென்று ] [19th verse]. By mentioning that He is Sankara among the Rudras, we should clearly understand that the Lord and lord Shiva are not one and the same. Because if we interpret it that way, the Lord says He is Sama veda or mountain peak Meru. Does it mean that Sama veda and Lord are same? Are Meru and the Lord one and same? Just like we interpreted there that Sama veda is body to the Lord; or, Moon was body to the Lord, here also we should understand that lord Shiva is body of the Lord. The Lord is the Cause, and all others are effects. So swaroopa aikyam [स्वरुप ऐक्यम ] - same person - is not mentioned. We should realize the sarira-atman relationship. Because of this Alwar says that he did not know how to call the Lord. As Shiva or as Brahma? Because all are His body. Normally, the name of the body applies to atman. When an atman resides in a body in a birth, that body gets a name. When we call that name the atman inside that body commands the body to turn and answer. Body as such has no capacity to recognise names or is inanimate. All attributes to the body, apply to to the atman. So whatever we say of Moon or Kubera, it refers to their inner atman, Sriman Narayana. Here we may get a doubt. All these days we have been differentiating between atman and body. How can it be said that all attributes to body refer to atman? We say the plant has blossomed. Dog barks, etc. Surely, the body of the dog by itself can not bark. Plant by itself is an inanimate object. What we mean is that the atman in dog's body barks. Atman in plant is blossoming. Only sarira-atman bhavam has been mentioned by the Lord. Kubera is also an Yaksha and so when the Lord says He is Kubera, He is Kubera among Yakshas; but Kubera is not a rakshasa and so here, only the leadership of rakshasa is implied. This is sambandha samaniyasti category. Sikharam means peak of mountain. Meru and Himachalam are different. Meru has been praised by many poets. It is said that Meru mountain is gold and its peaks are of diamonds. In another palce He is going to say that in sthavaras He is Himalaya; and so Himalaya and Meru are different.