Both the commandment of tzitzit and that of challah are included in this parasha and both are described as "heads". In the case of challah, the Torah says that it is to be taken "…from the first part of your doughs" [in Hebrew, "mireishit arisoteichem"]. (Num. 15:21) Bereishit Rabba explains that the word "reishit" means "on account of the challah". …Israel is separate from other nations…

The Rekanati describes the mystical dimension of this commandment as being the fact that the nation of Israel is called "first" [in Hebrew, "reishit"] relative to other nations. This does not only mean that Israel is first, but also that Israel is separate from other nations. Similarly, it is necessary when putting the dough inside the oven to separate the challah from the rest of the dough and burn it in the flames of the oven so as not to confront the attribute of justice/din in its greatest intensity.

This is the reason that this challah is referred to as "to Havayah a terumah", (Num. 15:21) i.e. a gift elevated to the attribute of Mercy. This is the deeper meaning of the statement in the Midrash that the word "Bereishit" means "on account of that gift which is called "reishit"(i.e. "challah"); blessing devolves upon the world because of the fulfillment of this commandment. The reason the challah is given to the priest is so that the blessing will come to rest on your houses. Thus far the Rekanati.

The commandment to make tzitzit also alludes to reishit. Tzitzit are made up of 32 strings, symbolizing the 32 "paths" which G‑d employed in bringing this universe into being, as we know from the first Mishna in the Sefer Yetzira, namely that "The beginning ("reishit") of all wisdom is a measure of reverence for G‑d". (Psalms 111:10) The word "bereishit" itself contains an allusion to chochma; the Targum Yerushalmi translates that word as "with wisdom". The 32 strings of the tzitzit allude to "higher wisdom"…

Broadly speaking, the use of these terms is an allusion to He who is the beginning of all existence, prior to whom there is no other reishit. When G‑d "considered" revealing His being by creating the universe, the very beginning of such thoughts was synonymous with the final completion of the execution of His plan. In relation to the sefirot, these two stages are distinguished by two different terms: the primal thought (reishit hamachshava) is described as the chochma, or chochma elyona, whereas the completion of the state of execution (sof ma'aseh) is called malchut, or chochma tata'h - "lower wisdom". (The wisdom of King Solomon was described as being equivalent to this "lower wisdom".) It is also written "How great are Your works, G‑d, You have executed them all with wisdom." (Psalms 104:24) The 32 strings of the tzitzit allude to "higher wisdom". The beginning of "lower wisdom" is the domain of Knesset Yisrael, the concept of the united community of the Jewish People.

[Translated and adapted by Eliyahu Munk.]