Shiva Purana

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जलवद्वर्णमाद्यन्तु दक्षिणे चोत्तरे तथा ॥ मध्ये मकारं शुचिवदोंकारे मुनिसत्तम ॥ १६ ॥

O excellent sage, the first letter (A) is like water in the south, the second letter (U) is in the north; the letter M is like fire in the middle, before Nāda and Bindu.

english translation

jalavadvarNamAdyantu dakSiNe cottare tathA ॥ madhye makAraM zucivadoMkAre munisattama ॥ 16 ॥

hk transliteration by Sanscript