Shiva Purana
मकारः पुरुषो बीजं तमः संहारको हरः ॥ नादः परः पुमानीशो निर्गुणो निष्क्रियः शिवः ॥ २९ ॥
The letter “M” is Puruṣa, the seed, the Tamas and the annihilator Rudra. Nāda is the great Puruṣa, Īśa, Śiva, devoid of Guṇas and activities.
english translation
makAraH puruSo bIjaM tamaH saMhArako haraH ॥ nAdaH paraH pumAnIzo nirguNo niSkriyaH zivaH ॥ 29 ॥
hk transliteration by Sanscript