Mudgalapurana 8.49.20

8.49.20

śrīśiva uvāca |
ga kārarūpaṃ vividhaṃ carācaraṃ ṇa kāragaṃ brahma tathā parātparam |
tayoḥ sthitāstasya gaṇāḥ prakīrtitā gaṇeśamekaṃ praṇamāmyahaṃ param ||

The blessed Śiva said:
The letter 'ga' is the various mobile and immobile [creation]; the letter 'ṇa' is Brahman, higher than the highest;
their groups are said to abide in those two. I bow to the one supreme Gaṇeśa.