Baal HaTurim on Genesis
1:1א׳:א׳
1 א

There is a midrash (Bereishit Rabbah 1), that the reason why [the Torah] opened with a "bet" and not with an "aleph", is because the "bet" has a connotation of blessing ("B"racha), and "aleph" has a connotation of cursing ("A"rirah). The Holy One, blessed be He, said: I will open with a "bet", with a connotation of blessing, and if it would only be that it should be able to be fulfilled! Alternatively: [The reason the Torah opens with a "bet", which equals two in gematria] is because of the two worlds that were created, this world and the world to come. Alternatively: [The reason the Torah opens with a "bet", which equals two in gematria] is because of the two Torahs, the written Torah, and the oral Torah, to teach you that the world was created in the merit of the Torah and its learners. Bereishit: The [same Hebrew] letters as "Bet Resh" [="first house"], meaning the first Temple, as it says (Jeremiah 17:12) "An honorable throne, exalted from the beginning, the place of our Temple." Alternatively: The [same Hebrew] letters as "A' B'Tishrei" [="1st of Tishrei"], which was when the world was created. Alternatively: The [same Hebrew] letters as "Yirei Shabbat" [="Awe of the Sabbath"], to tell you that the world was created in the merit of Shabbat. Alternatively: The [same Hebrew] letters as "Brit Aish" [="Covenant, Fire"], that in the merit of "covenant", which is circumcision, and in the merit of fire, which is the Torah, we will be saved from the judgement of Gehinnom. Alternatively: The [same Hebrew] letters as "Briat Yesh" [="Creation of something/310"], for the creation of 310 worlds for every righteous individual.

2 ב

בראשית ברא. בגימטריא בראש השנה נברא (העולם), בראשית נוטריקון בראשונה ראה אלהים שיקבלו ישראל תורה.

"Bereishit Bara": In numerical value, [the letters also equal] "On Rosh Hashanah the world was created."

3 ג

בראשית ברא אלהים ס''ת אמת מלמד שברא העולם באמת כמו שנאמר ראש דברך אמת וכן יש הרבה פסוקים ס''ת אמת:

Bereishit: In numerical value, [the letters also equal] "With the Torah He created", because the world was created because of the Torah which is called "Reshit". Alternatively: In numerical value, [the letters also equal] "6 Orders [of the Mishnah]". Alternatively: The numerical value is "Israel is chosen among the nations", and also in numerical value "613 He created", that He created the world for the sake of Israel keeping the 613 commandments. "Bereishit", He created firmament, land, heavens, sea, abyss. Alternatively: First Elohim saw that Israel would accept His Torah.