Skandapurana 6.3.28.14

6.3.28.14

kṛtvā pratodamoṃkāraṃ mukhagrāhyaṃ maheśvaraḥ .
dhātāraṃ cāgrataḥ kṛtvā vidhātāraṃ ca pṛṣṭhataḥ .. 28.14 ..

having made the syllable Oṃ the whip held in the hand, Maheśvara, / placing Dhātṛ in front and Vidhātṛ behind;