Shiva Purana

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नूतनं वै करोतीति प्रणवं तं विदुर्बुधाः । प्रणवं द्विविधं प्रोक्तं सूक्ष्मस्थूलविभेदतः ८ ।

sanskrit

The wise know that the Pranava (Om) is the new form, for it creates. The Pranava is said to be of two kinds: subtle and gross, distinguished by their forms.

english translation

nUtanaM vai karotIti praNavaM taM vidurbudhAH | praNavaM dvividhaM proktaM sUkSmasthUlavibhedataH 8 |

hk transliteration