Shiva Purana
शब्दात्मिका विभूतिर्या सा त्रिधा कथ्यते बुधैः ॥ स्थूला सूक्ष्मा परा चेति स्थूला या श्रुतिगोचरा ॥ ४ ॥
The magnificence in the form of word is mentioned as threefold by scholars—gross, subtle and the great. The gross one is what we hear with our ears.
english translation
zabdAtmikA vibhUtiryA sA tridhA kathyate budhaiH ॥ sthUlA sUkSmA parA ceti sthUlA yA zrutigocarA ॥ 4 ॥
hk transliteration by Sanscript