Shiva Purana
प्रकृतेः परिणामो ऽयं द्विधा शब्दार्थभावना ॥ तामाहुः प्राकृतीं मूर्तिं शिवयोः परमात्मनोः ॥ ३ ॥
The two words and their meanings are the transformations of Prakṛti which is form of Śiva and Śivā.
english translation
prakRteH pariNAmo 'yaM dvidhA zabdArthabhAvanA ॥ tAmAhuH prAkRtIM mUrtiM zivayoH paramAtmanoH ॥ 3 ॥
hk transliteration by Sanscript