Shiva Purana
अदृश्यमपरे प्राहुर्दृश्यमित्यपरे विदुः ॥ वाच्यमित्यपरे प्राहुरवाच्यमिति चापरे ॥ शब्दात्मकं परे प्राहुश्शब्दातीतमथापरे ॥ ३१ ॥
Some say that it is invisible, while others say that it is visible. Some say that it is to be spoken, while others say that it is not to be spoken. Some say that it is sound-based while others say it is transcendental to sound.
english translation
adRzyamapare prAhurdRzyamityapare viduH ॥ vAcyamityapare prAhuravAcyamiti cApare ॥ zabdAtmakaM pare prAhuzzabdAtItamathApare ॥ 31 ॥
hk transliteration by Sanscript