Shiva Purana
आद्ये त्रिपंचरूपे च स्वरे षोडशके त्रिषु ॥ महामन्त्रो भवेदादौ स सकारो भवेद्यदा ॥ ४०॥
The great Mantra is formed with “sa” and the sixteenth vowel (ḥ) = “saḥ” and “a” + “ha” with the fifteenth vowel (“ṃ”) = “aham” = (“so'ham”).
english translation
Adye tripaMcarUpe ca svare SoDazake triSu ॥ mahAmantro bhavedAdau sa sakAro bhavedyadA ॥ 40॥
hk transliteration by Sanscript