The point where the process of Creation was started is called ‘Zohar’. It’s incomprehensible and hidden. At this stage, Creation is in the state of רֵאשִׁית “Beginning” (from the head) and the vessel, represented with the letter ב is in its potential state. The Light wasn’t revealed yet.
The first word of the Torah represents the seed and the potential vessel of Creation.
The Creative force called ‘Elohim’ was not in existence until the seed from the head entered the potential vessel, which is the letter B, ב .
From that point אלהים, ELHIM, God, started the process of Creation.