Shiva Purana

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तयोः पतित्वात्तु शिवः सदसत्पतिरुच्यते ॥ क्षराक्षरात्मकं प्राहुः क्षराक्षरपरं परे ॥ १० ॥

Since he is the lord of the two, Śiva is called the lord of the Sat and Asat. Some say that he is in the form of Kṣara and Akṣara. Others say that he is beyond Kṣara and Akṣara.

english translation

tayoH patitvAttu zivaH sadasatpatirucyate ॥ kSarAkSarAtmakaM prAhuH kSarAkSaraparaM pare ॥ 10 ॥

hk transliteration by Sanscript