Shiva Purana

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स चाऽसौ सेति पार्थक्यं नैकं सर्वं स ईरितः ॥ सोपाधिद्वयमस्यार्थ उपचारात्तथोच्यते ॥ १४ ॥

That and that is the difference between that and that is not one and that is all that is said. The two co-titles are so called because of the treatment of this meaning.

english translation

sa cA'sau seti pArthakyaM naikaM sarvaM sa IritaH ॥ sopAdhidvayamasyArtha upacArAttathocyate ॥ 14 ॥

hk transliteration by Sanscript