Shiva Purana

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न ह्यसौ निष्कलः साक्षाच्छिवः परमकारणम् ॥ साकारेणानुभावेन केनाप्यनुपलक्षितः ॥ ११ ॥

Actually in the Niṣkala form Śiva is not the cause of the universe. In the Sakala form too he has not been seen by any.

english translation

na hyasau niSkalaH sAkSAcchivaH paramakAraNam ॥ sAkAreNAnubhAvena kenApyanupalakSitaH ॥ 11 ॥

hk transliteration by Sanscript