Shiva Purana
शिवादभिन्नं न जगदात्मानं भिन्नमित्यपि ॥ जानतोऽस्य पशोरेव मोहो भवति न प्रभो॥ ७६ ॥
It is the individual soul that is deluded and not the lord. Because the former considers himself different from Śiva.
english translation
zivAdabhinnaM na jagadAtmAnaM bhinnamityapi ॥ jAnato'sya pazoreva moho bhavati na prabho॥ 76 ॥
hk transliteration by Sanscript