(Gen. 2:4:) THESE ARE THE GENERATIONS OF THE HEAVENS AND THE EARTH WHEN THEY WERE CREATED. R. Abbahu said in the name of R. Johanan: He created them with the letter he. What is the connection here with the letter he? When one brings all the letters out from his mouth, he compresses his mouth; but when one brings the letter he out from his mouth, he does not compress his mouth. Thus the Holy One created his world without toil. It is so stated (in Is. 40:28): HE NEITHER BECOMES WEARY NOR DOES HE TOIL.