Berashith Bera Elohim בראשית ברא אלהים – “The beginning created Elohim”. Or, dividing the word בראשית Berashyth (“in the beginning”) into two: בית ראש Beth-Rosh gives “Daughter’s crown created Elohim”.
Rosh ראש is the crown of fire, “Aesh אש” which is the fire within the womb of בית Bath-Daughter or within Berashyth בראשית, which is the Ain Soph Aur upon the head or letter Resh ר of Kether, who said to Moses: “אהיה אשר אהיה Eheieh Asher Eheieh” I am “Aesh אש” fire upon the Rosh ר, this is who I am.” – Exodus 3: 14