Shivapurana 2.2.19.68

Śivapurāṇa (complete text) 2.2.19.68

viṣṇuruvāca |
na brahmā bhavato bhinno na tvaṃ tasmātsadāśiva |
na vāhaṃ bhavato bhinno na mat tvaṃ parameśvara ||