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Shiva Purana

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स एवमादाय मायां स्वां त्रिधा भवति रूपतः ॥ ब्रह्मविष्णुमहेशात्मा निर्गुणोऽनिर्गुणोऽपि सः ॥ ३२ ॥

He is both Saguṇa and Nirguṇa (with and without attributes). He Himself availing of his own Māyā manifests into three forms—Brahma, Viṣṇu, and Maheśa.

english translation