Shiva Purana
अंतर्यामी परश्चेति कथ्यते कविभिश्शिवः ॥ प्राज्ञस्तैजसविश्वात्मेत्यपरे संप्रचक्षते ॥ २३ ॥
Śiva is called as the immanent and the great soul. Others say he is the Ātman of Prājña, Taijasa and Viśva.
english translation
aMtaryAmI parazceti kathyate kavibhizzivaH ॥ prAjJastaijasavizvAtmetyapare saMpracakSate ॥ 23 ॥
hk transliteration by Sanscript