The Zohar relates that before Creation, each letter of the alphabet
came before God, requesting to be chosen to begin the process of creation. The letters presented themselves in reverse order: first was ת — tav, the last letter of the alphabet; next was ש — shin, the second-to-last letter of the alphabet; then ר — resh, and so on, up to ב — bet, second letter of the alphabet, which begins the word ברכה — berachah, “blessing”. Bet pleaded, “Let the world be created with me, so that all beings shall use me to bless God”. And God assented.
Then God asked the א — alef, the first letter of the alphabet, who had not yet
uttered a word, why it was silent. The alef replied that in a world of plurality
there was no place for her, since the numerical value of alef is one. God
reassured alef, saying that even if the world would be created with Bet, alef
would still be the queen of the alphabet. He said, “Have no fear, alef, you are
one, and I am One. I want to create the world to have My spirit of oneness dwell there through the study of the Torah and the performance of mitzvot (the commandments). The first of the Ten Commandments will begin with alef, the first letter in the word אנכי — Anochi (“I”) — “I am the Lord your God.”