Kailasa-samhita - Chapter 16 - Verse 76
Shiva Purana (siva.sh) · 16 · Verse 76
shiva-puranakailasa-samhitachapter-16
Sanskrit Original
शिवादभिन्नं न जगदात्मानं भिन्नमित्यपि ॥ जानतोऽस्य पशोरेव मोहो भवति न प्रभो॥ ७६ ॥
zivAdabhinnaM na jagadAtmAnaM bhinnamityapi ॥ jAnato'sya pazoreva moho bhavati na prabho॥ 76 ॥
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It is the individual soul that is deluded and not the lord. Because the former considers himself different from Śiva.