Rabbi Pinḥas said in the name of Rabbi Levi: “When they were created [behibare’am]” – with heh [beheh]5Effortlessly, with the ease it takes to pronounce the letter heh (see section 10). He created them [bera’am]. “My hand made all these [eleh], and all these came into being, the utterance of the Lord, but to this I will look; to the poor and the depressed and those fervent for My word” (Isaiah 66:2) – Rabbi Yehuda said in the name of Rabbi Simon: It was not with exertion and not with toil that the Holy One blessed be He created the world, as it is stated: “My hand made all these, [and all these came into being, the utterance of the Lord].”6The implication of this verse is that the world was created through the mere utterance of the Lord.
Rabbi Yudan said: By the merit of the Torah, as it is stated: “These [eleh] are the statutes and ordinances and laws which the Lord gave between Him and the children of Israel at Mount Sinai by the hand of Moses” (Leviticus 26:46). Rabbi Yehoshua bar Neḥemya says: By the merit of the tribes, as it is stated: “These [eleh] are the names” (Exodus 1:1). And it is stated: “And all these [eleh] came into being.”