Shiva Purana
शिवे त्रिगुणसम्भिन्ने रुद्रे तु गुणधामनि ॥ वस्तुतो न हि भेदोऽस्ति स्वर्णे तद्भूषणे यथा ॥ १० ॥
Essentially there is no difference between Śiva who is different from the three Guṇas and Rudra the abode of Guṇas, as in the case of gold and an ornament made thereof.
english translation
zive triguNasambhinne rudre tu guNadhAmani ॥ vastuto na hi bhedo'sti svarNe tadbhUSaNe yathA ॥ 10 ॥
hk transliteration by Sanscript