BG Chap 10 - The vibhūtis of Kṛṣṇa - 41 thru 45
(41): Among purifiers or among swift things, Kṛṣṇa is the wind.
(42): Among wielders of weapon, He is Paraśurāma. Lord Rāma cannot be considered a vibhūti of Kṛṣṇa because a jīva can be considered a vibhūti but not the Supreme Lord Himself. Paraśurāma is an empowered jīva, who is an aveśāvatāra, who was given powers by the Lord. When a jīva is filled with portions of jñāna śakti or other śaktis of the Lord, he is called aveśāvatāra.
(43): Among fish, Kṛṣṇa is the makara or a shark. Makara is often considered a crocodile, the carrier of Gaṅga devī. However, in temple art it is a combination of many animals: jaws of a crocodile with pointed teeth, scales of a fish, the tail of a peacock, the trunk of an elephant, the eyes of a monkey, and the tusks of a boar.
(44): Among flowing rivers, Kṛṣṇa is Gaṅga.
(45): Of all creations, Kṛṣṇa is the beginning, middle and end. He is the creation, maintenance and destruction of all material elements. One should meditate upon creation, maintenance and destruction as His vibhūtis. Previously (BG 10.20), Kṛṣṇa said He was the beginning, middle and end of all living beings. This was in reference to the bodies of the living entities, His conscious parts. Here (BG 10.32) Kṛṣṇa refers to the material elements, and thus there is no repetition.