Rabbi Berachiah said: It is written (Genesis 1:2), "The earth was Chaos and Desolation." What is the meaning of the word "was" in this verse? This indicates that the Chaos existed previously. What is "Chaos" (tohu)? Something that confounds (taha) people. What is "Desolation" (bohu)? It is something that has substance. This is the reason that it is called bohu, that is, "bo hu" — "it is in it."
Why does the Torah begin with the letter ב? In order that it begin with a blessing (בְּרֵכָה). How do we know that the Torah is called a blessing? Because it is written (Deuteronomy 33:23), "The filling is God's blessing possessing the Sea and the South." The Sea is nothing other than the Torah, as it is written (Job 11:9), "It is wider than the sea." What is the meaning of the verse, "The filling is God's blessing"? This means that wherever we find the letter ב it indicates a blessing. It is thus written (Genesis 1:1), "In the beginning..." The word "beginning" is nothing other than Wisdom. It is thus written (Psalm 111:10), "The beginning is wisdom, the fear of God." Wisdom is a blessing. It is thus written, "And God blessed Solomon." It is furthermore written (I Kings 5:26), "And God gave Wisdom to Solomon." This resembles a king who marries his daughter to his son. He gives her to him at the wedding and says to him, "Do with her as you desire."