Shiva Purana
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एकाक्षरादकाराख्याद्भगवान्बीजकोण्डजः ॥ एकाक्षरादुकाराख्याद्धरिः परमकारणम्॥१६॥
The single syllable “A” is the source of the lord Brahmā. The single syllable “U” is the source of Viṣṇu, the ultimate cause.
english translation
ekAkSarAdakArAkhyAdbhagavAnbIjakoNDajaH ॥ ekAkSarAdukArAkhyAddhariH paramakAraNam॥16॥
hk transliteration by Sanscriptएकाक्षरान्मकाराख्याद्भगवान्नीललोहितः ॥ सर्गकर्ता त्वकाराख्यो ह्युकाराख्यस्तु मोहकः ॥१७॥
The single syllable “M” is the source of Rudra. The creator is expressed by the letter “A”. The enchanter is expressed by the letter “U”.
english translation
ekAkSarAnmakArAkhyAdbhagavAnnIlalohitaH ॥ sargakartA tvakArAkhyo hyukArAkhyastu mohakaH ॥17॥
hk transliteration by Sanscriptमकाराख्यस्तु यो नित्यमनुग्रहकरोऽभवत्॥ मकाराख्यो विभुर्बीजी ह्यकारो बीज उच्यते ॥ १८ ॥
The being expressed by the letter “M” blesses always. It is all-pervasive and progenitor; the letter “A” is the seed.
english translation
makArAkhyastu yo nityamanugrahakaro'bhavat॥ makArAkhyo vibhurbIjI hyakAro bIja ucyate ॥ 18 ॥
hk transliteration by Sanscriptउकाराख्यो हरिर्योनिः प्रधानपुरुषेश्वरः ॥ बीजी च बीजं तद्योनिर्नादाख्यश्च महेश्वरः ॥ १९ ॥
The being expressed by the letter “U” is Viṣṇu. It is the source, the receptacle, the lord of primordial nature and primordial being, the progenitor, the seed, source and sound. All these constitute Lord Śiva.
english translation
ukArAkhyo hariryoniH pradhAnapuruSezvaraH ॥ bIjI ca bIjaM tadyonirnAdAkhyazca mahezvaraH ॥ 19 ॥
hk transliteration by Sanscriptबीजी विभज्य चात्मानं स्वेच्छया तु व्यवस्थितः ॥ अस्य लिंगादभूद्बीजमकारो बीजिनः प्रभोः ॥ 2-1-8-२० ॥
The progenitor is stationed after dividing itself. From the liṅga of the progenitor, the lord, arose the seed—the syllable “A”.
english translation
bIjI vibhajya cAtmAnaM svecchayA tu vyavasthitaH ॥ asya liMgAdabhUdbIjamakAro bIjinaH prabhoH ॥ 2-1-8-20 ॥
hk transliteration by Sanscript