Lingapurana 2.12.30

Liṅgapurāṇa 2.12.30

antaḥsthaṃ ca bahiḥsthaṃ ca brahmāṇḍānāṃ sthitaṃ jalam /
bhūtānāṃ ca śarīrasthaṃ śaṃbhormūrtirgarīyasī //