Shiva Purana

siva.sh/siva-purana/vishweshwara-samhita/5/31

शिवान्येषः तु देवानां बेरमात्रं प्रकल्पितम् । तत्तद्बेरं तु देवानां तत्तद्भोगप्रदं शुभम् । शिवस्य लिंगबेरत्वं भोगमोक्षप्रदं शुभम् ३१।

sanskrit

The embodied form alone was assigned to deities other than Śiva. The different types of the embodied forms of the different Devas yield only enjoyments. In regard to Śiva the phallic emblem and the embodied form together bestow auspicious enjoyment and salvation.

english translation

zivAnyeSaH tu devAnAM beramAtraM prakalpitam | tattadberaM tu devAnAM tattadbhogapradaM zubham | zivasya liMgaberatvaM bhogamokSapradaM zubham 31|

hk transliteration by Sanscript