According to the Kabbalah, the Universe was actually created using the letters of the Aleph-Beis. This being the case, though, we are faced with a question; why does the Torah start with a Beis? I would think that it should start with an Aleph. Aleph, being the first letter of the Aleph- Beis, represents beginnings. And in it's role as a number, 1, it represents unity. So I might think that the Torah would start with an Aleph to show that the beginning of the Universe comes from the spiritual emanation of the oneness and the unity of G-d. Why doesn't it?
Rabbi Elazar Ben-Kalir answers this question. The Torah does not begin with an Aleph because it's spiritual power was needed elsewhere. Where else was it needed? It was needed for the beginning of the verse, “Anochi HaShem Elokecha”, I am the Lord your G-d, the first of the Ten Commandments and the basis for all of the 613 Mitzvos found in the Torah. The Aleph reinforces, spiritually, the Commandment which proclaims the complete unity of
G-d, and our responsibility to believe in Him.
Meanwhile, Rabbi Elazar emphasizes, the Beis at the beginning of the Torah is not there simply by default. It was put there for a reason. The Beis, which in Hebrew also represents the number 2, tells us that when G-d created the Universe, He actually created two Universes. This world, the physical Universe that we know, but also the spiritual world, where all of the disembodied souls and angels exist, as well as the source of spiritual Light. Both of these Universes, the physical and the spiritual, were created by G-d at the beginning, as testified to by the first letter of the Torah, Beis.