Srimad-Bhagavatam: Canto 8 - Chapter 1 - Verse 24

Sanskrit:

त्वं ब्रह्म परमं गुह्यं सदसद्भ‍ावभावनम् ।नानाशक्तिभिराभातस्त्वमात्मा जगदीश्वर: ॥ २४ ॥

ITRANS:

tvaṁ brahma paramaṁ guhyaṁsad-asad-bhāva-bhāvanamnānā-śaktibhir ābhātastvam ātmā jagad-īśvaraḥ

Translation:

You are the cause of all causes, the self-effulgent, inconceivable, impersonal Brahman, which is originally Parabrahman. You manifest various potencies in this cosmic manifestation.

Purport:

This prayer is offered to the impersonal Brahman, which consists of the effulgent rays of Parabrahman. Parabrahman is the Supreme Personality of Godhead (paraṁ brahma paraṁ dhāma pavitraṁ paramaṁ bhavān). When Lord Śiva is worshiped as Parabrahman, the worship is meant for Lord Viṣṇu.