Kashmir, Tamilnadu, Panini, Abhinavagupta, etc.

[Christopher Fernandez]

<<<
I do not think the Buddhist authors concealed any Saivaite
connections because most of the quotations that are being
mentioned in support of the equivalence of Siva and
Avalokitesvara are from them.

But any such equivalence is a later developement.
>>>

  What about daza bhUmikaa sUtra where ultimately
  the Bodhisattva's highest state is Mahezvara 'Siva?

  This is one of the earliest mahayana sutras to enter
  China (2nd century AD).

  Chris


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