I (the Supreme) am Shankara (Shiva) among the Rudras. Of Yakshas and Rakshasas, I am Kubera (lord of wealth). Of the Vasus I am Pāvaka (fire), and amidst mountains with illustrious peaks, I am Meru.
All these represent the special glories of the Supreme. They stand out distinct for the seeker’s reflection and adoration. To adore everything is, by its very nature, impossible. At the same time, the emotional persuasion for devotional adoration cannot be dismissed or devalued. The only redress is to express it in one’s own ways.
Shankara, Kubera, etc. are very popular conceptual personalities, which have great appeal to people. They have become part of the common vocabulary people use during their daily talks and interactions. Krishna does not deride, instead recognizes them, making his war-field dialogue a synthesis of various systems of thoughts and practices.
Of all the mountains with famous peaks, Mount Meru stands out paramount. While performing rituals, Meru finds mention in describing the location where the performer is.