Skandapurana 3.3.8.91

3.3.8.91

yo'gnau tiṣṭhati yo bhūmau yo vāyau salile ca yaḥ ..
ya ākāśe ca viśvātmā sa pūjyo naḥ sadāśivaḥ.. 3.3.8.90 .
yaḥ sākṣī sarvabhūtānāṃ ya ātmastho niraṃjanaḥ ..
yasyecchāvaśago lokaḥ so'smābhiḥ pūjyate śivaḥ .. 91 ..

Who abides in fire, who in the earth, who in the wind and in water, / and who is in space, the soul of all—that Sadāśiva is to be worshipped by us. / Who is the witness of all beings, who dwells in the self, unstained, / under whose will the world moves—that Śiva is worshipped by us.