Kubera Lingam is installed facing the North and has Lord Brihaspati (Guru or Jupiter) as its associated planet. According to mythology, Kubera is the chief of the yakshas and the banker of heaven, who protects the riches of the celestial beings. He is depicted with three legs and eight teeth and has a female goat as his vehicle. He resides in the Himalayas with his consort Yakshi. It is believed that Kubera came here to worhip Lord Arunachaleswara to maintain his wealth and abundance. Hence, a Lingam is installed at this spot facing North from the mountain. Kubera is the God of wealth and material comforts. He is regarded as the one who distributes wealth among his devotees and does not create wealth.