Rabbi Amorai sat and expounded: Why is the letter א at the beginning? Because it was before everything, even the Torah.
Why does ב follow it? Because it was first. Why does it have a tail? To point to the place from which it came. Some say, from there the world is sustained.
Why is ג third? It has three parts, teaching us that it bestows (גּוֹמֶלֶת) kindness. But did Rabbi Akiva not say that ג has three parts because it bestows, grows, and sustains? It is thus written (Genesis 21:8), "The lad grew and was bestowed." He said: He says the same as I do. He grew and bestowed kindness to his neighbours and to those entrusted to him.