Text 26

अश्वत्थः सर्ववृक्षाणां देवर्षीणां च नारदः ।
गन्धर्वाणां चित्ररथः सिद्धानां कपिलो मुनिः ॥२६॥

aśvatthaḥ sarva-vṛkṣāṇāḿ
devarṣīṇāḿ ca nāradaḥ
gandharvāṇāḿ citrarathaḥ
siddhānāḿ kapilo muniḥ

Translation:

Of all trees I am the banyan tree, and of the sages among the demigods I am Narada. Of the Gandharvas I am Citraratha, and among perfected beings I am the sage Kapila.

Purport:

The banyan tree (asvattha) is one of the highest and most beautiful trees, and people in India often worship it as one of their daily morning rituals. Amongst the demigods they also worship Narada, who is considered the greatest devotee in the universe. Thus he is the representation of Krishna as a devotee. The Gandharva planet is filled with entities who sing beautifully, and among them the best singer is Citraratha. Amongst the perfect living entities, Kapila, the son of Devahuti, is a representative of Krishna. He is considered an incarnation of Krishna, and His philosophy is mentioned in the Srimad-Bhagavatam. Later on another Kapila became famous, but his philosophy was atheistic. Thus there is a gulf of difference between them.