Manava Dharmashastra 5.95

5.95

vapustejo'śaḥ | vittapatirvaiśravaṇaḥ | apāṃpatirvaruṇaḥ |
atraiva dvitīyo'rthavādaḥ |

The King holds in himself the body of the eight guardian deities of the world, of the Moon, the Fire, the Sun, the Wind, Indra, the Lord of Wealth, the Lord of Water, and of Yama.—(95).

Medhātithi’s commentary (manubhāṣya):
‘Body’ here stands for a portion of their, effulgence.

‘Lord of Wealth’—Vaiśravaṇa, Kubera.

‘Lord of Water’—Varuṇa.

To the same end we have also a second laudatory declaration in the next verse.—(95).