Shiva Purana
अष्टत्रिंशत्कलान्याससामर्थ्याद्वैतभावना॥ सदाशिवोऽहमेवेति भावि तात्मा गुरुः शिवः॥ ३५ ॥
Due to the concept of thirty-eight Kalās the concept of duality is ever present but he who has purified the Ātman by the concept “I am Sadāśiva” becomes the preceptor Śiva.
english translation
aSTatriMzatkalAnyAsasAmarthyAdvaitabhAvanA॥ sadAzivo'hameveti bhAvi tAtmA guruH zivaH॥ 35 ॥
hk transliteration by Sanscript