Shiva Purana

siva.sh/siva-purana/saturda-samhita/1/40

ईशानः शिवरूपश्च गरीयान्प्रथमः स्मृतः ।। भोक्तारं प्रकृतेः साक्षात्क्षेत्रज्ञमधितिष्ठति ।। ४०।।

sanskrit

Īśāna form of Śiva is the first and the principal one. It directly occupies and presides over the individual soul, the enjoyer of Prakṛti.

english translation

IzAnaH zivarUpazca garIyAnprathamaH smRtaH || bhoktAraM prakRteH sAkSAtkSetrajJamadhitiSThati || 40||

hk transliteration by Sanscript