Shivapurana 7.2.22.24

Śivapurāṇa (complete text) 7.2.22.24

akāraṃ mūrdhni vinyasya ākāraṃ ca lalāṭake |
iṃ īṃ ca netrayostadvat uṃ ūṃ śravaṇayostathā ||