Page "Kubera" Paragraph 22
The Orientalist Dr. Nagendra Kumar Singh remarked that, " Every Indian religion has a Kubera after the Hindu prototype ".
The Buddhist Vaisravana, like the Hindu Kubera, is the reagent of the North, a Loka-pala and the Lord of Yakshas.
In Buddhist legends, Kubera is also equated with Pañcika, whose wife Hariti is the symbol of abundance.
The iconography of Kubera and Pancika is so similar that in certain cases, A. Getty comments, it is extremely difficult to distinguish between Pancika and Kubera.