The Holy one Bless be He, started building the world with the letter ב because it is the building בית (starts with the letter בB. This is the building to the light of Chokmah, which called אב, father. He started with ב because it will also be used to build the future Jerusalem, as it said in Psalms 147:2 “בונה ירושלים יהוה”
It also said in Psalms 127:1 “If YHVH won’t build a house, the builders did it for nothing”
If the consciousness of connecting to the creator is not within everything the we do, it doesn’t have future because it can not carry the light of Chokmah to it.
The letter Gimal ג is the column that supports the building and it is with גמילות חסדים, actions of kindness and sharing.
The letter Dalet, ד is the door to the house and it is supported by Gimal.
א brings the light and supports ב and Gimal ג supports Dalet, ד.
The letters divided into three levels, Binah, Zeir Anpin and Malchut.
Above Binah there are no vessels, which are the letters.
In Binah we have 22 letters, also in Zeir Anpin and Malchut.
From א to ט are the 9 sefirot of Binah with numerical value 1-9 (Singles), from י to צ are the 9 Sefirot of Zeir Anpin (Tens 10-90) and from ק to ת and the םןץףך are the 9 Sefirot of Malchut (Hundreds 100-900).
מקור הקטע: הקדמת תיקוני הזוהר עם פרוש מעלות הסולם (רבי יהודה צבי ברנדויין זל) פסקה 371 – 365