Shiva Purana

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ब्रह्मविष्ण्वोश्च रुद्रा णां सारं चैव त्रिपुंड्रकम् । तथा तिलकरूपेण ललाटान्ते महेश्वरः ७३ ।

The Tripuṇḍraka (the three parallel lines of ash marks over the forehead) is the essence of Trinity: Brahmā, Viṣṇu and Rudra. Similarly Maheśvara has retained the esence of everything in the form of Tilaka (the small circular mark) on the forehead.

english translation

brahmaviSNvozca rudrA NAM sAraM caiva tripuMDrakam | tathA tilakarUpeNa lalATAnte mahezvaraH 73 |

hk transliteration by Sanscript