The first appearance of the 22 letters

In the Torah, it takes a total of 42 verses for all the letters of the Hebrew alphabet to make their first appearance, with the Samekh being the final letter to appear.

The following 13 words mark the first appearance of each of the 22 letters of the alphabet:

בראשית – אלהים – ואת – הארץ – עלֹ – פני – טוב – ויבדל – ויקרא – מזריע – הגדלים – הסבב

The gematria value of the first letter of each word adds up to 161.

161 is the value of היקום, “The substance, The existence”.