Vishweshwara-samhita - Chapter 10 - Verse 11
Shiva Purana (siva.sh) · 10 · Verse 11
shiva-puranavishweshwara-samhitachapter-10
Sanskrit Original
तथा रुद्र महेशाभ्यामन्यत्कृत्यद्वयं परम् । अनुग्रहाख्यं केनापि लब्धुं नैव हि शक्यते ११ ।
tathA rudra mahezAbhyAmanyatkRtyadvayaM param । anugrahAkhyaM kenApi labdhuM naiva hi zakyate 11 ।
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Similarly, the other two activities (annihilation and concealment) have been assigned to Rudra and Maheśa. The fifth one of Anugraha (liberation) cannot be taken up by any other.