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Shiva Purana

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हंसस्य प्रतिलोमः स्यात्सकारार्थश्शिवः स्मृतः ॥ शक्त्यात्मको महामन्त्रवाच्यः स्यादिति निर्णयः ॥ ४१ ॥

It is the inverted form of Haṃsa. The meaning of the letter ‘Sa’ is Śiva. The conclusion is, the Śakti form is expressed by the great Mantra.

english translation