In the beginning God created the heaven and the earth. (Genesis 1:1) Bereshis Bara Elohim et hashamayim vet haaretz. The Genesis, the first book of the Torah, describes creation, with the first sentence encapsulating the order of creation in seven words.
The very first word of scripture contains the word Rosh that means head as in the head of the Bible. The first three letters, of the first word are Bara, which means create, suggesting that God is creating the very beginning as well.
Elohim is the name of God as creator of natural law. Hence, a kabbalistic translation of
the first three words of the Bible is “God created the beginning.”

• What is Kabbalah?

Kabbalah means ‘receiving’ as to receive an esoteric tradition and make it ones own. Still, kabbalah is far more personal and the ‘receiving’ is unique to each individual. This is
our personal relationship to G-d, our personal wisdom and understanding of being in our world.

Rabbi Nehuniah ben HaKana suggests that God begins the Torah with a blessing since the first letter of the Torah is the same as the first letter for the word for blessing. Thus, G-d alludes that one should always begin studying the bible by reciting a blessing for divine guidance. The author of the Bahir connects the beginning with wisdom. Consequently, he connects the idea of ‘blessing’ with ‘wisdom’. We learn here that when we recite a blessing before we learn that G-d will help us to obtain wisdom.

The word “et” in the first verse is a directive referring to the “heavens and the earth.” In another example of kabbalah, we find that “et” is composed of the first and last letter of the Hebrew alphabet. We may read “et” as an acrostic referring to all the letters of Hebrew alphabet. Now the first verse says, “In the beginning G-d created with the Hebrew Letters the Heavens and the Earth.”
Now the earth was unformed and void, and darkness was upon the face of the deep and the spirit of G-d hovered over the face of the waters.

Chaos or Tohu is the place of the sefirot before the shattering. The sefirot received but did not give light, which eventually caused their shattering. Tohu is the source of evil and the shattered components of the sefirot are called the Klipah Nogah, the glowing shell.

There are several variations on the Mother names of G-d as there are with the father letters. After the restoration of the vessels into the Partzufim, the names MShASh and AMShaM diminished in power. They associate with drought and pestilence respectively.