(Genesis 1:27) Heretics asked Rabbi Simlai: How many divine powers created the world? He said to them: I and you, let us inquire of the first days, as it is written, "For ask now of the former days that were before you, since the day that God created man upon the earth" (Deuteronomy 4:32). It does not say here "the gods created" but "God created." They came back and asked: What is the meaning of what is written, "Let us make man"? He said to them: Read what comes after it. It does not say here "And the gods created man in their image" but "And God created man in His image" (Genesis 1:27). Thus, in every place where the heretics have rebelled with words, you find their refutation at their side. When they had gone out, his disciples said to him: Rabbi, these you pushed off with a reed; to us what do you answer? He said to them: At first Adam was created from the earth, and Eve from Adam; from here onward it is "in our image, after our likeness" (Genesis 1:26), no man without woman and no woman without man, and neither of them without the Divine Presence. Just as His praise comes only at the end, as it is written, "Praise the LORD from the earth" (Psalms 148:7), and at the last "kings of the earth and all peoples," so his creation is only after every beast, animal, and bird. First (Genesis 1:24) "And God said, Let the earth bring forth the living creature," and afterward "Let us make man." And likewise his Torah: first (Leviticus 11:46) "This is the law of the beast and of the bird and of every living creature," and at the last "If a woman conceives and bears a male child" (Leviticus 12:2). Four traits He created in him from above: he stands, speaks, understands, and sees like the ministering angels; and a beast does not see but turns its face aside, while this one does not turn his face aside. And four from below: he eats, drinks, is fruitful and multiplies, casts off dung, and dies like a beast. The upper beings were created in image and likeness and do not reproduce; the lower ones reproduce and were not created in image and likeness. The Holy One, blessed be He, said: Behold, I will create him in image and likeness like the upper beings, yet fruitful and multiplying like the lower beings. Rabbi Tifdai said in the name of Rabbi Acha: The Holy One, blessed be He, said: If I create him from the upper beings he will live and not die, and if I create him from the lower beings he will die and not live; rather, behold, I will create him from the upper and from the lower: if he [sins] he will die, and if he [is meritorious] he will live.
Rabbi Simlai Answers the Heretics on the Plural Verb Make Man
Yalkut Shimoni on Torah 14:1
(בראשית א כז) אַפִּיקוֹרִן שָׁאֲלוּ אֶת רַבִּי שִׂמְלָאִי, כַּמָּה אֱלֹהוּת בָּרְאוּ אֶת הָעוֹלָם אָמַר לָהֶם, אֲנִי וְאַתֶּם נִשְׁאַל לְיָמִים רִאשׁוֹנִים הֲדָא הוּא דִּכְתִיב "כִּי שְׁאַל נָא לְיָמִים רִאשֹׁנִים אֲשֶׁר הָיוּ לְפָנֶיךָ לְמִן הַיּוֹם אֲשֶׁר בָּרָא אֱלֹהִים אָדָם", בָּרְאוּ אֱלֹהִים אֵין כְּתִיב כָּאן אֶלָּא "בָּרָא אֱלֹהִים". חָזְרוּ וְשָׁאֲלוּ, מַהוּ דִּכְתִיב נַעֲשֶׂה אָדָם אָמַר לְהוֹן, קְרוּן מָה דְּבַתְרֵיהּ וַיִּבְרָא אֱלֹהִים אֶת הָאָדָם בְּצַלְמוֹ, וַיִבְרְאוּ אֱלֹהִים אֶת הָאָדָם בְּצַלְמֵיהֶם אֵין כְּתִיב כָּאן אֶלָּא וַיִּבְרָא אֶת הָאָדָם בְּצַלְמוֹ. הָא בְּכָל מָקוֹם שֶׁפָּקְרוּ הָאֶפִּיקוֹרְסִים אַתָּה מוֹצֵא תְּשוּבָתָן בְּצִדָּן. כֵּיוָן שֶׁיָּצְאוּ אָמְרוּ לוֹ תַּלְמִידָיו, רַבִּי, לְאֵלּוּ דָּחִיתָ בְּקַשׁ, לָנוּ מָה אַתָּה מֵשִׁיב אָמַר לָהֶם, בִּתְחִלָּה אָדָם נִבְרָא מִן הָאֲדָמָה וְחַוָּה מֵאָדָם, מִכָּאן וְאֵילָךְ בְּצַלְמֵנוּ כִּדְמוּתֵנוּ, לֹא אִישׁ בְּלֹא אִשָּׁה וְלֹא אִשָּׁה בְּלֹא אִישׁ, וְלֹא שְׁנֵיהֶם בְּלֹא שְׁכִינָה. כְּשֵׁם שֶׁקִּלּוּסוֹ אֵינוֹ אֶלָּא בָּאַחֲרוֹנָה, דִּכְתִיב (תהלים קמח, ז) "הַלְלוּ אֶת ה' מִן הָאָרֶץ", וּלְבַסּוֹף "מַלְכֵי אֶרֶץ וְכָל לְאֻמִּים", כָּךְ בְּרִיאָתוֹ אֵינוֹ אֶלָּא אַחַר כָּל בְּהֵמָה וְחַיָּה וָעוֹף, בִּתְחִלָּה (לעיל פסוק כד) וַיֹּאמֶר אֱלֹהִים תּוֹצֵא הָאָרֶץ נֶפֶשׁ חַיָּה, וְאַחַר כָּךְ נַעֲשֶׂה אָדָם. וְכֵן תּוֹרָתוֹ בִּתְחִלָּה (ויקרא יא, מו) "זֹאת תּוֹרַת הַבְּהֵמָה וְהָעוֹף וְכֹל נֶפֶשׁ הַחַיָּה" וְגוֹ', וּלְבַסּוֹף "אִשָּׁה כִּי תַזְרִיעַ וְיָלְדָה זָכָר". אַרְבַּע בְּרִיּוֹת בְּרָאוֹ מִלְּמַעְלָן עוֹמֵד וּמְדַבֵּר וּמֵבִין וְרוֹאֶה כְּמַלְאֲכֵי הַשָּׁרֵת. וּבְהֵמָה אֵינָהּ רוֹאָה אֶלָּא מְצַדֶּדֶת פָּנֶיהָ וְזֶה אֵינוֹ מְצַדֵּד פָּנָיו וְאַרְבַּע מִלְּמַטָּן אוֹכֵל וְשׁוֹתֶה וּפָרֶה וְרָבֶה וּמֵטִיל גְּלָלִים וּמֵת כִּבְהֵמָה הָעֶלְיוֹנִים נִבְרְאוּ בְּצֶלֶם וּבִדְמוּת וְאֵינָם פָּרִים וְרָבִים וְהַתַּחְתּוֹנִים פָּרִים וְרָבִים וְלֹא נִבְרְאוּ בְּצֶלֶם וּבִדְמוּת. אָמַר הַקָּדוֹשׁ בָּרוּךְ הוּא, הֲרֵינִי בּוֹרֵא אוֹתוֹ בְּצֶלֶם וּבִדְמוּת מִן הָעֶלְיוֹנִים וּפָרֶה וְרָבֶה מִן הַתַּחְתּוֹנִים. אָמַר רַבִּי תִּפְדָאי בְּשֵׁם רַבִּי אָחָא, אָמַר הַקָּדוֹשׁ בָּרוּךְ הוּא, אִם אֲנִי בּוֹרֵא אוֹתוֹ מִן הָעֶלְיוֹנִים הוּא חַי וְאֵינוֹ מֵת, וְאִם אֲנִי בּוֹרֵא אוֹתוֹ מִן הַתַּחְתּוֹנִים הוּא מֵת וְאֵינוֹ חַי אֶלָּא הֲרֵינִי בּוֹרֵא אוֹתוֹ מִן הָעֶלְיוֹנִים וּמִן הַתַּחְתּוֹנִים, אִם (יִחְיֶה) [יֶחֱטָא] יָמוּת וְאִם (יָמוּת) [יִזְכֶּה] יִחְיֶה.