Shiva Purana

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अयमात्मेति वाक्ये च पुंरूपं पदयुग्मकम् ॥ ईशेन रक्षणीयत्वादीशावस्यमिदं जगत् ॥ ७ ॥

In the statement “This Ātman is Brahman” both the words are in the masculine. All this worthy of protection is pervaded by the lord.

english translation

ayamAtmeti vAkye ca puMrUpaM padayugmakam ॥ Izena rakSaNIyatvAdIzAvasyamidaM jagat ॥ 7 ॥

hk transliteration by Sanscript