The Vedas refer to not 33 crore Devatas but 33
types (Koti in Sanskrit) of Devatas. They are explained in Shatpath Brahman very clearly. These include -
8
Vasus (Earth, Water, Fire, Air, Sky, Moon, Sun, Stars/ Planets) that form components of universe where we live,
10 Life Forces in our body or Prana (Prana, Apana, Vyana, Udana, Samaana, Naga, Kurma, Kukala, Devadatta) and 1 Soul called
Rudra,
12
Aditya or months of year,
1
Vidyut or Electromagnetic force that is of tremendous use to us
1
Yajna or constant noble selfless deeds done by humans
The master of these 33 Devatas is the
Mahadeva or
Ishwar who alone is to be worshipped as per 14th Kanda of Shatpath Brahman
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