Conversation Between Sakalya And Maharishi Yajnavalkya (33 Koti Devas)
–Brihadaranyaka Upanishad Chapter 3

Sakalya: How many gods are there?

Yajnavalkya: Three hundred and three. Then he says, Three thousand and three.

Sakalya: Is this the answer that you give me to my question, how many gods are there? Three thousand and three; three hundred and three! Have you no other answer to this question?

Yajnavalkya: There are thirty-three gods.

Sakalya: All right! (not satisfied with answer). Tell me again properly; how many gods are there?

Yajnavalkya: Six are there.

Sakalya: How many gods are there. Tell me again. Think properly.

Yajnavalkya: Only three gods are there.

Sakalya: How many gods are there? Tell again.

Yajnavalkya: Two gods are there.

Sakalya: Tell again; how many gods are there?

Yajnavalkya: One and a half gods.

Sakalya: "What is this you say, one and a half gods. Tell again properly; how many gods are there?"

Yajnavalkya: "One god is there,"

Sakalya: All these numbers that you have mentioned– three thousand and three, three hundred and three – what are these gods? Give the names of these gods, the devas.

Yajnavalkya : All these three thousand and all that I mentioned – they are not really gods. They are only manifestations of the 33. The 33 are the principal manifestations, and others are only their glories, radiances, manifestations, magnificences or forces, energies, powers.

Sakalya: But what are these thirty-three?"
Yajnavalkya: The thirty-three gods are eight Vasus, eleven Rudras, twelve Adityas, then Indra and Prajapati– these make thirty-three gods.

Sakalya: What are these Vasus which are eight in number?

Yajnavalkya: Fire is one deity; earth is one deva; air is another; the atmosphere is one deva; the sun is one deity; the heaven is one deva; moon is one deva; the stars are one deva. These constitute eight groups"

Sakalya: Why do you call them Vasus?"

Yajnavalkya: Everything is deposited as it were in these constituent principles. Therefore, they are called Vasus.

Sakalya: Who are the Rudras?

Yajnavalkya: The ten senses and the mind make eleven. These are the Rudras.

Sakalya: What are the twelve Adityas, the suns?

Yajnavalkya: They are twelve forces of the sun, takes away the vitality of people.

Sakalya: Who is Indra? Who is Prajapati?

Yajnavalkya: The rain cloud can be called Indra. Sacrifice can be called Prajapati.

Sakalya: What do you mean by rain cloud?

Yajnavalkya: By rain cloud I do not actually mean the cloud, but the lightning which is the embodiment of energy.

Ishwara is one, but he has many names and forms.

Om Namo Nārāyaṇaya