The Talmud states about the Ten Utterances of Creation³ 21b). that the word “Bereishis” is also an utterance. Why then does the Torah not use the words “And He said”?⁴ This is because the brilliance of that first utterance is too great to perceive.⁵ 4:49) explained that each of the Divine Utterances used in creating the world were actually channels that funneled the Divine light into creation. In the same was as human speech both limits the flow of thought at the same time as it reveals it, so these Utterances limited G-d’s infinite light in the process of revealing the creation. These channels are the letters and words through which G-d creates. The word Bereishis refers to a level before the creation of letters. It is the world in G-d’s mind, as it were, before the contraction of His light into letters and channels. Thus it transcends all means of perception. According to R. Shapira, this is alluded to in the verse itself: “In the beginning, G-d created…” “Bereishis bara es….” The particle es (את) alludes to the entire Hebrew alphabet. The verse implies that “In the beginning, G-d first created the letters from aleph to tav, א-ת.” The word Bereishis, however, precedes the creation of the letters. Kisvei Kodesh, p. 26a

footnotes: ³ The opening chapter of Genesis contains nine verses that state: “And G-d said….” Yet, the Talmud calls these the “Ten Utterances” (Megilah ⁴ I.e. “And G-d said, Beginning!” ⁵ Rabbi Tzvi Elimelech Shapira of Dinov (Bnei Yissaschar, Chodesh Kislev-Teves