Shiva Purana

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स कर्ता कारणं सेति तयोर्भेदो व्यवस्थितः ॥ एक एव शिवः साक्षाद्द्विधा ऽसौ समवस्थितः ॥ ३२ ॥

Their difference is specified in this that he is the maker and she is the cause. The single Śiva himself stands two-fold.

english translation

sa kartA kAraNaM seti tayorbhedo vyavasthitaH ॥ eka eva zivaH sAkSAddvidhA 'sau samavasthitaH ॥ 32 ॥

hk transliteration by Sanscript