Many times, in the Torah, there is reishyt (beginning), and each one is explained in its place.
The first is: (Prov. 8:22) Y”Y has acquired me as the ‘beginning’ (reishyt) of His way... and this is the Torah, in which there are cantillation-notes, and vowel-points, and letters, and many positive and negative commandments, all of which depend upon the Name YQV”Q. It is this that is written: (Ex. 3:15)... this is My Name for ever etc. ShMY (My Name, =350) with Y-Q (=15) is 365, ZiKhRY (My remembrance, =237) with V-Q (=11) is 248. The 365 of the left, from ‘the fearing’ of Gevurah were they given – the ‘terror of Isaac’.]