 By this time, though still described as an asura, Kubera is offered prayers at the end of all ritual sacrifices. His titles, such as "best of kings" and "Lord of kings" (Harivamsa indicate that Kubera is made "Lord of kings"), in contrast to the god-king of heaven, Indra, whose title of "best of gods" led to the later belief that Kubera was a man. The early texts Gautama Dharmashastra and Apastamba describe him as a man. Only the Grihyasutras of Shankhayana and Hiranyakesin call him a god, and suggest offerings of meat, sesame seeds and flowers to him.
