In the beginning God created the heaven and the earth.
Genesis 1:1
"To the question, ‘Why does the story of creation begin with the
letter beth?’, the second letter of the Hebrew alphabet, the Talmud’s answer is given: “In the same manner that the letter beth is closed on all sides and only open in front, similarly you are not permitted to inquire into what is before, or what was behind, but only from the actual time of Creation.” That is to say “time is meaningless as far as God is concerned and did not exist until He created the world." CMI
