The House of Shammai says: The heavens were created first and afterward the earth, as it is said: "In the beginning God created the heavens and the earth" (Genesis 1:1). And the House of Hillel says: The earth was created first, as it is said: "Of old You laid the foundation of the earth, and the heavens are the work of Your hands" (Psalms 102:26). The House of Shammai says: The heavens were created first, as it is said: "My hand also has laid the foundation of the earth, and My right hand has spanned the heavens" (Isaiah 48:13). A dispute arose among them over this matter, until the Divine Presence rested among them, and they agreed with one another that both were created in one hour and in one moment. What did the Holy One, blessed be He, do? He stretched out His right hand and spread the heavens, and stretched out His left hand and founded the earth, as it is said: "My hand also has laid the foundation of the earth, and My right hand has spanned the heavens" (Isaiah 48:13). And earth and heavens stood together, as it is said: "And the heavens and the earth were finished, and all their host" (Genesis 2:1). Now were heavens and earth finished from existing and from standing further? Has it not already been said of them: "Do I not fill the heavens and the earth?" (Jeremiah 23:24). Rather, they were finished from work, from labor, and from command. Therefore it is said: "And the heavens and the earth were finished." Israel said before the Holy One, blessed be He: "Master of all worlds, the heavens and the earth are finished from work, from labor, and from command since the six days of Creation; do not withhold Your mercies and Your kindnesses, for if You withhold Your mercy and Your kindnesses we cannot endure, for the world stands upon Your mercies and Your kindnesses," as it is said: "For the mountains may depart" (Isaiah 54:10), and so forth. "And God finished on the seventh day" (Genesis 2:2), and so forth. Seven dedications did the Holy One, blessed be He, create: six of them He dedicated, and one is reserved for the generations. He created the first day and dedicated it and completed all His work upon it, as it is said: "And there was evening and there was morning, one day" (Genesis 1:5), and so for all the days of the work of Creation. He created the seventh day; no work is mentioned regarding it, and "there was evening and there was morning" is not mentioned regarding it, for it is reserved for the generations, as it is said: "And it shall be one day which shall be known to the LORD, neither day nor night" (Zechariah 14:7). To what is the matter comparable? To one who had a precious vessel and did not wish to bequeath it except to his son who served him. So too the Holy One, blessed be He: the Sabbath day, a day of rest and holiness that was before Him, He did not wish to bequeath except to Israel. Know this to be so: when they went out from Egypt, before He gave them the Torah, He bequeathed the Sabbath to Israel. And Israel rested two Sabbaths before He gave them the Torah, as it is said: "Commandments and statutes and Torah You gave to them by the hand of Moses Your servant" (Nehemiah 9:14). The Holy One, blessed be He, kept and sanctified the Sabbath, and Israel are obligated only to keep and to sanctify the Sabbath. Know this to be so; come and see: when He was giving them the manna for forty years, He gave it to them on the six days of the work of Creation, and on the Sabbath He did not give it. Lest you say He had no power to give on each and every day, rather it was that He rested. Therefore He would give them bread for two days on the sixth, as it is said: "See that the LORD has given you the Sabbath; therefore He gives you on the sixth day bread for two days" (Exodus 16:29). When Israel saw that He rested before Him, they too rested, as it is said: "And the people rested on the seventh day" (Exodus 16:30). "And God blessed the seventh day and sanctified it" (Genesis 2:3). The Holy One, blessed be He, blessed and sanctified the Sabbath day, and Israel are obligated only to keep and to sanctify the Sabbath day. From here they said: Whoever recites the blessing over wine on the eves of Sabbaths, his days and years are lengthened in this world, and they add for him years of life in the world to come. "And you shall keep the Sabbath, for it is holy to you" (Exodus 31:14). What is the keeping of the Sabbath? Refraining from kindling fire on it, and from doing work on it, and from going out and coming in beyond the boundary even one step, and from carrying an object in one's hand and conveying it four cubits in the public domain, and from taking out from one domain to another. This is the keeping of the Sabbath. "Between Me and the children of Israel it is a sign forever" (Exodus 31:17). The Holy One, blessed be He, said: This Sabbath I have given to Israel between Me and them. On the six days of the work of Creation I made the world; on the Sabbath I rested. Therefore I gave them six days of work, and the seventh day blessing and holiness and rest for Me and for them. Therefore it is said: "Between Me and Israel." Seven firmaments did the Holy One, blessed be He, create, and of them all He chose none for the foundation of His dwelling except Aravot, as it is said: "Extol Him who rides upon Aravot, by His name Yah" (Psalms 68:5). Seven lands did the Holy One, blessed be He, create, and of them all He chose none except the Land of Israel, as it is said: "The eyes of the LORD your God are always upon it" (Deuteronomy 11:12). Seven mountains did the Holy One, blessed be He, create, and of them all He chose none except Mount Sinai, as it is said: "The mountain which God desired for His dwelling" (Psalms 68:17). Seven seas did the Holy One, blessed be He, create, and of them all He chose none except the Sea of Kinneret, and He bequeathed it to the tribe of Naphtali, as it is said: "Naphtali, satisfied with favor, and full of the blessing of the LORD; the sea and the south possess" (Deuteronomy 33:23). Seven wildernesses did the Holy One, blessed be He, create, and of them all He chose none except the wilderness of Kadesh, and He led Israel through it when they went out from Egypt. Seven worlds did the Holy One, blessed be He, create, and of them all He chose none except the seventh world: six for going out and coming in, and one that is wholly Sabbath and rest for the life of the world. Seven days did the Holy One, blessed be He, create, and of them all He chose none except the seventh day, as it is said: "And God blessed the seventh day and sanctified it" (Genesis 2:3). Seven years did the Holy One, blessed be He, create, and of them all He chose none except the year of the Sabbatical. And everyone who keeps the Sabbath in this world, the Holy One, blessed be He, forgives him all his iniquities, as it is said: "Who keeps the Sabbath from profaning it (me-challelo)" (Isaiah 56:2). Do not read "keeps the Sabbath from profaning it" but rather "it is forgiven him" (machul lo), teaching that they forgive him all his iniquities.