Srimad-Bhagavatam: Canto 4 - Chapter 1 - Verse 42
Sanskrit:
ब्रह्मोवाचजाने त्वामीशं विश्वस्य जगतो योनिबीजयो: ।शक्ते: शिवस्य च परं यत्तद्ब्रह्म निरन्तरम् ॥ ४२ ॥
ITRANS:
brahmovācajāne tvām īśaṁ viśvasyajagato yoni-bījayoḥśakteḥ śivasya ca paraṁyat tad brahma nirantaram
Translation:
Lord Brahmā said: My dear Lord Śiva, I know that you are the controller of the entire material manifestation, the combination father and mother of the cosmic manifestation, and the Supreme Brahman beyond the cosmic manifestation as well. I know you in that way.
Purport:
Although Lord Brahmā had received very respectful obeisances from Lord Śiva, he knew that Lord Śiva was in a more exalted position than himself. Lord Śiva’s position is described in Brahma-saṁhitā: there is no difference between Lord Viṣṇu and Lord Śiva in their original positions, but still Lord Śiva is different from Lord Viṣṇu. The example is given that the milk in yogurt is not different from the original milk from which it was made.