Shiva Purana

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शिवो नादमयः सत्त्यं नादश्शिवमयस्तथा ॥ उभयोरन्तरं नास्ति नादस्य च शिवस्य च ॥२८॥

Śiva is identical with Nāda. And Nāda is identical with Śiva. There is no difference between the two—Nāda and Śiva.

english translation

zivo nAdamayaH sattyaM nAdazzivamayastathA ॥ ubhayorantaraM nAsti nAdasya ca zivasya ca ॥28॥

hk transliteration by Sanscript