Shiva Purana

siva.sh/siva-purana/vishweshwara-samhita/16/102

भगस्येदं भोगमिति शब्दार्थो मुख्यतः श्रुतः । मुख्यो भगस्तु प्रकृतिर्भगवाञ्छिव उच्यते १०२ ।

sanskrit

The Śabdamātrā etc. (the cosmic sound principle i.e. all objects of enjoyment) evolved out of Prakṛti, being enjoyed by the sense organs; the word Bhoga comes to mean that which gives Bhaga. The principal Bhaga is of course the Prakṛti and Bhagavān is Lord Śiva Himself.

english translation

bhagasyedaM bhogamiti zabdArtho mukhyataH zrutaH | mukhyo bhagastu prakRtirbhagavAJchiva ucyate 102 |

hk transliteration by Sanscript