Shiva Purana

siva.sh/siva-purana/rudra-samhita/91/8

वेदा उच्छ्वासरूपेण पुरा दत्ताश्च विष्णवे ।। शंभुना तेन कल्पादौ तत्समः कोऽस्ति सुप्रभुः ।। ८ ।।

sanskrit

At the beginning of the Kalpa, all the Vedas were given by Śiva to Viṣṇu in the form of breath. Who can be a good lord equal to Him?

english translation

vedA ucchvAsarUpeNa purA dattAzca viSNave || zaMbhunA tena kalpAdau tatsamaH ko'sti suprabhuH || 8 ||

hk transliteration by Sanscript