Shiva Purana
साहंकारस्तथा जीवस्तन्मुक्तः शंकरः स्वयम् ॥ जीवस्तुच्छः कर्मभोगो निर्लिप्तः शंकरो महान् ॥ २३ ॥
The individual soul is contaminated by the ego. Śiva is free from it. The individual soul is insignificant and it experiences the fruits of actions. But the great Śiva is uncontaminated.
english translation
sAhaMkArastathA jIvastanmuktaH zaMkaraH svayam ॥ jIvastucchaH karmabhogo nirliptaH zaMkaro mahAn ॥ 23 ॥
hk transliteration by Sanscript