The world was created on the 25th of Elul, and Rosh Hashana was Friday, the sixth day of creation, when Man was created. The second day of Rosh Hashana corresponds to the seventh day of Creation, Shabbos. It is interesting to note that these seven days of creation correspond to the lower seven sefiros. It would seem logical that the three days prior correspond to the three upper sefiros. Thus, the 22nd of Elul (today) would correspond to Keser, which is the hidden root of all of the sefiros, the 23rd would correspond to Chochmah, and the 24th would correspond to Binah.
The Torah begins with the word “Beraishis,” which starts with the letter ‘Beis.’ The letter Beis corresponds to the concept of Chochmah, and thus it could be said that it refers to the 23rd of Elul. The Torah does not begin with Alef, to denote the fact that the aspect of Keser, which is the Alef, (אלף = פלא) is beyond our understanding, nothing that we can relate to. Thus, today, the 22nd of Elul, is the day of Keser, beyond understanding. This corresponds to the idea that the initial statement of Beraishis, which is a non-statement, is the concept of Keser. Whereas each of the following acts of creation are prefaced with the words, “And Hashem said…” the initial act of creation was not prefaced by a statement. “In the beginning Hashem created…” implies a statement, albeit a hidden one. Thus, implied in the concept of Beraishis contained in the first word of the Torah is the hidden statement of Keser, which corresponds to today, the 22nd of Elul. Interestingly, the concept of ‘Briah’ – creation, and the name ‘Elokim’ both correspond to the sefirah of Binah, which we said parallels the 24th of Elul. Thus, in the words בראשית ברא אלקים (In the beginning, Elokim created), we have a reference to the three days preceding creation on the 25th of Elul.