Shiva Purana

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उकाराख्यो हरिर्योनिः प्रधानपुरुषेश्वरः ।। बीजी च बीजं तद्योनिर्नादाख्यश्च महेश्वरः ।। १९ ।।

sanskrit

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