Vayupurana 2.41.21

Vāyupurāṇa 2.41.21

brahmāṇḍe prathamaḥ so'tha bhavitā ceśvaraḥ punaḥ.
tato jñeyasya kṛtsnasya sarvabhūtapatiḥ śivaḥ .. 41.20 ..