Rabbi Yishmael asked Rabbi Akiva, saying to him: Since you served Nachum of Gam Zo for twenty-two years, [who taught] that "akh" and "rak" are limiting words and "et" and "gam" are amplifying words — this "et" that is written here [in "the heavens and the earth"], what is it? He said to him: Had it said "In the beginning God created heavens and earth," I would have said that the heavens and the earth are also divinities. He said to him: "For it is not an empty thing" (Deuteronomy 32:47) — and if it is empty, it is empty because of you ["from you"], because you do not know how to expound it. Rather, "the heavens" [with et] comes to include the sun and moon, the stars and constellations; "and the earth" [with et] comes to include the trees, the grasses, and the Garden of Eden. Rabbi Yitzchak said: From the very beginning of the creation of the world, "the beginning of Your word is truth" (Psalms 119:160), for it is written, "In the beginning God created" — and "God" is nothing other than truth, as it is said, "But the LORD God is truth" (Jeremiah 10:10). "And every one of Your righteous ordinances endures forever" (Psalms 119:160) — for every single decree that You decree upon Your creatures, they justify the judgment upon themselves and accept it with love. And let no creature be divided to say that two powers gave the Torah or that two powers created the world: it is not written here "And gods said" but "And God said" [singular]; it is not written here "they created" but "He created" [singular]. The letters of "truth" [emet] stand on two legs, while those of "falsehood" [sheker] stand on one leg: whatever does truth endures, and falsehood does not endure. The letters of "truth" are spread far apart from one another, while those of "falsehood" are crowded close together; truth is hard to do, while falsehood stands ready right behind the ear, as the school of Rabbi Yishmael taught: One who comes to defile himself is given an opening, and one who comes to purify himself is helped.
Rabbi Akiva, the Word Et, and Why Truth Endures
Yalkut Shimoni on Torah 3:3
רַבִּי יִשְׁמָעֵאל שָׁאַל אֶת רַבִּי עֲקִיבָא, אָמַר לוֹ, בִּשְׁבִיל שֶׁשִּׁמַּשְׁתָּ אֶת נַחוּם אִישׁ גַּם זוֹ עֶשְׂרִים וּשְׁתַּיִם שָׁנִים "אַכִין" וְ"רַקִּין" מִעוּטִין "אֶתִין" וְ"גַמִּין" רִבּוּיִין הָדֵין "אֶת" דִּכְתִיב הָכָא מַהוּ אָמַר לֵיהּ אִלּוּ נֶאֱמַר "בְּרֵאשִׁית בָּרָא אֱלֹהִים שָׁמַיִם וָאָרֶץ" הָיִיתִי אוֹמֵר אַף שָׁמַיִם וָאָרֶץ אֱלֹהוּת הֵן אָמַר לֵיהּ (דברים לב, מז) "כִּי לֹא דָבָר רֵק הוּא" וְאִם רֵק הוּא "מִכֶּם" הוּא רֵק לְפִי שֶׁאֵין אַתֶּם יוֹדְעִים לִדְרֹשׁ בְּשָׁעָה שֶׁאִי אַתֶּם יְגֵעִים בּוֹ, אֶלָּא "אֵת הַשָּׁמַיִם", לְרַבּוֹת חַמָּה וּלְבָנָה כּוֹכָבִים וּמַזָּלוֹת, "וְאֵת הָאָרֶץ", לְרַבּוֹת אִילָנוֹת וּדְשָׁאִים וְגַן עֵדֶן. אָמַר רַבִּי יִצְחָק, מִתְּחִלַּת בְּרִיָּתוֹ שֶׁל עוֹלָם "רֹאשׁ דְּבָרְךָ אֱמֶת", דִּכְתִיב "בְּרֵאשִׁית בָּרָא אֱלֹהִים", וְאֵין "אֱלֹהִים" אֶלָּא אֱמֶת שֶׁנֶּאֱמַר (ירמיה י, י) "וַה' אֱלֹהִים אֱמֶת" (תהלים שם) "וּלְעוֹלָם כָּל מִשְׁפַּט צִדְקֶךָ" שֶׁכָּל גְּזֵרָה וּגְזֵרָה שֶׁאַתָּה גּוֹזֵר עַל בְּרִיּוֹתֶיךָ הֵם מַצְדִּיקִים עֲלֵיהֶם אֶת הַדִּין וּמְקַבְּלִין אוֹתָן בְּאַהֲבָה וְאֵין כָּל בְּרִיָּה חֲלוּקָה לוֹמַר, שְׁתֵּי רָשׁוּיוֹת נָתְנוּ אֶת הַתּוֹרָה, שְׁתֵּי רָשׁוּיוֹת בָּרְאוּ אֶת הָעוֹלָם, "וַיֹּאמְרוּ אֱלֹהִים" אֵין כְּתִיב כָּאן אֶלָּא "וַיֹּאמֶר אֱלֹהִים", בָּרְאוּ" אֵין כְּתִיב כָּאן אֶלָּא "בָּרָא". אוֹתִיּוֹת שֶׁל אֱמֶת בִּשְׁתֵּי רַגְלַיִם וְשֶׁל שֶׁקֶר בְּרֶגֶל אֶחָד כָּל שֶׁעוֹשֶׂה אֱמֶת מְקֻיָּם וְשֶׁקֶר אֵינוֹ מְקֻיָּם אוֹתִיּוֹת שֶׁל אֱמֶת מְרֻחָקִין זֶה מִזֶּה וְשֶׁל שֶׁקֶר מְקֹרָבִין אֱמֶת קָשֶׁה לַעֲשׂוֹת וְשֶׁקֶר עוֹמֵד אַחֲרֵי אֹזֶן כִּדְתָּנֵי דְּבֵי רַבִּי יִשְׁמָעֵאל, בָּא לִטָּמֵּא פּוֹתְחִין לוֹ בָּא לִטָּהֵר מְסַיְּעִין אוֹתוֹ.