ŚVETĀŚVATARA UPANISHAD · 5.14

भावग्राह्यम् अनीडाख्यं भावाभावकरं शिवं ।
कलासर्गकरं देवं ये विदुस् ते जहुस् तनुम् ॥

bhāvagrāhyam anīḍākhyaṃ bhāvābhāvakaraṃ śivaṃ ।
kalāsargakaraṃ devaṃ ye vidus te jahus tanum ॥

Those who know him who is to be grasped by the mind, who is not to be called the nest (the body ), who makes existence and non-existence, the happy one (Siva), who also creates the elements, they have left the body.