Bereshyt Bara Elohim Et Ha Shamaim Ve Et Ha Eretz
So what is it, exactly, that Elohim supposedly creates? First on the list is heavens, followed by earth. If we have not fallen asleep already by trying to think the unthinkable thought "In the beginning," we can look more deeply into these "creations" and find their inner meanings.
As we read the beginning of In the Beginning, having thrown away the translations, letter-by-letter and word-by-word, using our generalized symbolic alphabet of abstract creative energies, the most important thing to keep in mind is where we are in the interplay of Aleph and Yod, the two partners in the Great Game of life, death and existence.
Following the exposition of the two partners in barA-shYt-barA, the double creation through timeless Aleph and Yod in duration, beyond space-time and space-time, the Elohim process, containing both Aleph and Yod, Et Ha-Shamaim Ve Et Ha-Eretz where Yod is in the existence of Shamain and Aleph is in the life of Eretz, buried in containers. The existence of the containers and the life of the contained, one containing Yod and one containing Aleph.
The parallels in Genesis 1:1 -- heaven and earth, darkness and light, day and night, evening and morning, must be understood in relationship to which partner, Aleph or Yod, or both in the case of Elohim and the verbs of action, is being represented. Yod is represented by Shamaim, Mayim, Hhoshekh, Layla and Ayrev; Aleph by Eretz, Awr, Yom and Voqer. See Day One for an explanation of these energies; what is important is that they are all double descriptions, or inscriptions, of Aleph and Yod in different states.
So here we find an "earth" which we now know as all the containers that timeless Aleph is buried in, from the cosmic to the individual, in a state of Ha-Tohu Ve-Bohu, a (double) description of the condition of this Eretz , which is only a "desolation and waste" in our sleeping minds.