The first letter of the Torah is the bais. The last letter of the Torah is the lamed. Considering that the Torah is of Divine origin, the choice of these two letters is clearly not happenstance. Hashem teaches us, conveys a message to us, with the selection of these two words. The commentators, each in his own inimitable manner, address this selection. The Kli Yakar presents an inspiring thought. The bais and the lamed are the only two letters of the entire Hebrew Alphabet to which, if one were to attach any letter of Hashem’s Name, Yud Kay Vov Kay – each one would make a completed word. For example: Bais with a hay is bah; bais with a yud is bi; bais with a vov is bo. Likewise, lamed with a yud is li; lamed with a vov is lo; lamed with a hay is lah. Of the entire Aleph Bais, this is possible only with the letters bais/lamed.
The lesson is: The beginning and end of the Torah are both inextricably linked with the Name of Hashem, an indication that the beginning and the end are His Alone. Man can search the meaning, to question what lies in between the beginning and the end, but he will be unable to go beyond the beginning to reach the aleph, and, likewise, the end is beyond his grasp.