ולכל המורא הגדול אשר עשה משה לעיני כל ישראל...בראשית ברא אלקים
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…