Skandapurana 14.34.15

14.34.15

etanmāheśvaraṃ liṃgaṃ yo'sya cāṃte gamiṣyati ..
sa jyeṣṭhaḥ sa vibhuḥ karttā yuvayornātra saṃśayaḥ .. 15 ..

This is a liṅga of Maheśvara. Whoever reaches its end, / he shall be the elder, he the all-pervading lord and creator of you two; of this there is no doubt.”