Skandapurana 6.3.21.31

6.3.21.31

dānena bhogānāpnoti ityevaṃ śaṅkaro'bravīt .
parvatātpaścime deśe svayaṃ devo maheśvaraḥ .
sthitaḥ praṇavarūpo'sau jagadādiḥ sanātanaḥ .. 21.31 ..

By giving gifts one obtains enjoyments; thus Śaṅkara declared. / In the western region from the mountain, the god Maheśvara himself / abides in the form of the praṇava, the source of the world, eternal. // 21.31