Yes, Kubera’s wealth is considered a boon from Lord Shiva in Hindu mythology. Key points include:
Penance and Boon: Kubera performed intense penance to please Lord Shiva, who granted him the divine position as the "Lord of Wealth" and the custodian of worldly riches.
Friendship with Shiva: Along with wealth, Kubera was blessed with a close association and friendship with Lord Shiva, symbolizing spiritual and material balance.
Residence near Kailasa: After being ousted from Lanka by Ravana, Kubera relocated to Alakapuri near Mount Kailasa, further emphasizing his connection with Lord Shiva.
Role as Wealth Distributor: Shiva’s boon entrusted Kubera with the responsibility of managing and distributing wealth among beings, ensuring prosperity in the world.