Shiva Purana
स संहारस्त्रिधा प्रोक्तो बुधैर्नित्यादिभेदतः ॥ नित्यो जीवसुषुप्त्याख्यो विधेर्नैमित्तिकः स्मृतः ॥ १४ ॥
That destruction is described by the wise in three ways, according to the distinction between eternal and others. The eternal sleep of the living entity is considered to be the occasional of the law.
english translation
sa saMhArastridhA prokto budhairnityAdibhedataH ॥ nityo jIvasuSuptyAkhyo vidhernaimittikaH smRtaH ॥ 14 ॥
hk transliteration by Sanscript