Skandapurana 7.18.89_282

7.18.89_282

akāre tatra viṣṇustu ukāre tu pitāmahaḥ .
makāre bhagavānīśo mātrāyāṃ prakṛtiḥ smṛtā ..3 3 . .
brahmaviṣṇū40 smṛtau yau tau41 devāvīśvaranirgatau .
prakṛtistrītvamāsthāya42 nityantāvīśapārśvagau43 . .34..

In the syllable 'A' is Viṣṇu, but in 'U' is the Grandfather [Brahmā]; / in 'M' is the Lord Īśa; in the subtle measure (mātrā), Prakṛti is traditionally taught.
Those two gods who are known as Brahmā and Viṣṇu came forth from Īśvara; / assuming female form, Prakṛti constantly stays beside the Lord.