स ब्रह्मा स शिवः सेन्द्रः सोऽक्षरः परमः स्वराट्।
स एव विष्णुः स प्राणः स कालोऽग्निः स चन्द्रमाः॥
कैवल्योपनिषत् ८

He is the Brahma, He is Shiva, He is Indra, He is the Imperishable, the Supreme King, He (Himself) is the Vishnu, He is the Life Breath, He is the Destroyer, Fire and Moon.

अहं ब्रह्मा च शर्वश्च जगतः कारणं परम्।
आत्मेश्वर उपद्रष्टा स्वयंदृग् अविशेषणः॥
श्रीमद्भागवतम् ४.७.५०

(Vishnu Says) I am Brahma and Shiva, the Supreme Cause of the universe, I am the Atman, the Lord, the Observer, the Self Illumined, the One without attributes.

‘स ब्रह्मा स शिवः’ इत्यभेदोपदेशात् शिवादिनामभिः हरिरेव स्तूयते।
शङ्कराचर्यकृत-विष्णुसहस्रनामस्तोत्रभाष्ये

‘He is Brahma, He is Shiva’, by such teachings of non difference (it is clear that), it is Hari only who gets worshipped by the name of Shiva and others. (Adi Shankaracharya in his commentary on the word शिवः in विष्णुसहस्रनामस्तोत्रम् where he quotes कैवल्योपनिषत् ८).

ब्रह्माविष्णू रुद्रहुताशौ रविचन्द्राविन्द्रो वायुर्यज्ञ इतीत्थं परिकल्प्य।
एकं सन्तं यं बहुधाहुर्मतिभेदात्तं संसारध्वान्तविनाशं हरिमीडे॥
शङ्कराचर्यकृतं हरिमीडे स्तोत्रम् १८

I workship Hari, the destroyer of the darkness of the world, which is the One Reality that has been variously described based on different intellects having imagined it as Brahma, Vishnu, Rudra, Fire, Sun, Moon, Indra, Vayu and Yajna.

तवैश्वर्यं यत्तज्जगदुदयरक्षाप्रलयकृत्‌
त्रयीवस्तु व्यस्तं तिस्रुषु गुणभिन्नासु तनुषु।
अभव्यानामस्मिन्‌ वरद रमणीयामरमणीं
विहन्तुं व्याक्रोशीं विदधत इहैके जडधियः॥
शिवमहिम्नःस्तोत्रम् ४

O Giver of boons, your (superhuman) power, that creates, preserves and destroyed is described by the three Vedas as divided into three bodies (i.e. Brahma, Vishnu and Mahesh) based on difference in qualities. Some fools here offer unpleasant reviling refutations, that are pleasant to the unfortunate ones, for this.

त्रयी सांख्यं योगः पशुपतिमतं वैष्णवमिति
प्रभिन्ने प्रस्थाने परमिदमदः पथ्यमिति च।
रुचीनां वैचित्र्यादृजुकुटिलनानापथजुषां
नृणामेको गम्यस्त्वमसि पयसामर्णव इव॥
शिवमहिम्नःस्तोत्रम् ७

The three Vedas, Sankhya, Yoga, the doctrine of Pashupati, the doctrine of Vaishnavas (such are the different paths enjoined). Based on the variety of likings of the follower men of the straight or crooked paths, (they consider) this one as supreme or that one as proper. (However) the goal of all these is You - just like the goal of rivers is the ocean.

त्रयीं तिस्रो वृत्तीस्त्रिभुवनमथो त्रीनपि
सुरानकाराद्यैर्वर्णैस्त्रिभिरभिदधत् तीर्णविकृति।
तुरीयं ते धाम ध्वनिभिरवरुन्धानमणुभिः
समस्तं व्यस्तं त्वां शरणद गृणात्योमिति पदम्॥
शिवमहिम्नःस्तोत्रम् २७

O Giver of refuge! with the three letters A, U, M, indicating the three Vedas, three states, three worlds, and the three Gods (Brahma, Vishnu and Rudra), the word Om mentions Thee separately. United by the subtle sound the word Om collectively mentions Thee - Thy Absolute Transcendent State.

बहुलरजसे विश्वोत्पत्तौ भवाय नमो नमः
प्रबलतमसे तत्संहारे हराय नमो नम:।
जनसुखकृते सत्त्वोद्रिक्तौ मृडाय नमो नमः
प्रमहसि पदे निस्त्रैगुण्ये शिवाय नमो नमः॥
शिवमहिम्नःस्तोत्रम् ३०

Salutations to you Bhava (as Brahma) in whom rajas is dominant for the creation of the worlds. Salutations to Hara (Rudra) in whom tamas is dominant for the destruction of the world. Salutations to Mrida (Vishnu) in whom sattva dominates for giving happiness to the people. Salutations to Shiva who is of great splendour and beyond the three qualities (gunas).

महेश्वरे वा जगतामधीश्वरे जनार्दने वा जगदन्तरात्मनि ।
न वस्तुभेदप्रतिपत्तिरस्ति मे तथापि भक्तिस्तरुणेन्दुशेखरे ॥
भर्तृहरि-वैराग्यशतकम् ८४

There is no difference of perception (for me) between Maheshwara (Shiva), the Supreme King of the three worlds; or Janardana (Vishnu), the Inner Soul of the worlds. Even so, my devotion is for the One who has the new moon near His head (i.e. Shiva).

यं शैवाः समुपासते शिव इति ब्रह्मेति वेदान्तिनो
बौद्धा बुद्ध इति प्रमाणपटवः कर्तेति नैयायिकाः।
अर्हन्नित्यथ जैनशासनरताः कर्मेति मीमांसकाः
सोऽयं नो विदधातु वाञ्छितफलं त्रैलोक्यनाथो हरिः ॥
(हनुमन्नाटकम् १.३)

The One whom the Shaivas worship as Shiva, the Vedantis worship as Brahman, the Buddhists worship as Buddha, the Naiyayikas who are proficient about evidences worship as Kartaa, the ones who are inclined to the Jain instructions worship as Arhat, the Mimansakas worship as Karma, may that Hari, the Lord of the three worlds, bring about the desired fruits for us.

End note

• The translation of the verse त्रयीं तिस्रो वृत्तीस्त्रिभुवनमथो … समस्तं व्यस्तं त्वां शरणद गृणात्योमिति पदम् is as given by Swami Pavitrananda.