Matsyapurana 52.21

52.21

brahmā viṣṇuśca bhagavān mārtaṇḍo vṛṣavāhanaḥ
aṣṭau ca vasavastadvad ekādaśa gaṇādhipāḥ
lokapālādhipāścaiva pitaro mātarastathā //

One should devoutly, free from jealousy, worship Śiva (Vâsudeva), according to the prescribed rites, and observe fasts and vows. Śiva (Vâsudeva) is supersensuous, peaceful, unmanifest, subtle, all-pervading, eternal. And the whole universe is His form. All the following Devas are his manifestations:—*viz.*, Vasudeva, Lord of the universe. Brahmâ, Viṣṇu, the adorable Sun, Śiva, the eight Vasus, the eleven lords of hosts (eleven Rudras), the Lord of the Lokapâlas, Piṭris, and the Mâtṛigaṇas.—20-21.