Shiva Purana

siva.sh/siva-purana/rudra-samhita/91/22

यो देवो जगतां कर्ता भर्ता हर्ता गुणान्वितः ।। निर्गुणश्शिवसंज्ञश्च स विज्ञेयः कथम्भवेत् ।। २२ ।।

sanskrit

How can He be easily realised, He who is the deity that creates, sustains and annihilates the worlds, all the same who is devoid of attributes and is termed Śiva?

english translation

yo devo jagatAM kartA bhartA hartA guNAnvitaH || nirguNazzivasaMjJazca sa vijJeyaH kathambhavet || 22 ||

hk transliteration by Sanscript