Shiva Purana

siva.sh/siva-purana/vayaviya-samhita/40/11

क्षरस्सर्वाणि भूतानि कूटस्थो ऽक्षर उच्यते ॥ उभे ते परमेशस्य रूपे तस्य वशे यतः ॥ ११ ॥

sanskrit

The living beings are called Kṣara. The Kūṭastha is called Akṣara. Both these are the forms of the lord because they are under his control.

english translation

kSarassarvANi bhUtAni kUTastho 'kSara ucyate ॥ ubhe te paramezasya rUpe tasya vaze yataH ॥ 11 ॥

hk transliteration by Sanscript

siva.sh/siva-purana/vayaviya-samhita/40/11

क्षरस्सर्वाणि भूतानि कूटस्थो ऽक्षर उच्यते ॥ उभे ते परमेशस्य रूपे तस्य वशे यतः ॥ ११ ॥

sanskrit

The living beings are called Kṣara. The Kūṭastha is called Akṣara. Both these are the forms of the lord because they are under his control.

english translation

kSarassarvANi bhUtAni kUTastho 'kSara ucyate ॥ ubhe te paramezasya rUpe tasya vaze yataH ॥ 11 ॥

hk transliteration by Sanscript