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eth hashshamayim. The word את eth, which is generally considered as a particle, simply denoting that the word following is in the accusative or oblique case, is often understood by the rabbins in a much more extensive sense. “The particle את,” says Aben Ezra, “signifies the substance of the thing.” The like definition is given by Kimchi in his Book of Roots. “This particle,” says Mr. Ainsworth, “having the first and last letters of the Hebrew alphabet in it, is supposed to comprise the sum and substance of all things.” “The particle את eth (says Buxtorf, Talmudic Lexicon, sub voce) with the cabalists is often mystically put for the beginning and the end, as α alpha and ω omega are in the Apocalypse.” On this ground these words should be translated, “God in the beginning created the substance of the heavens and the substance of the earth,” i.e. the prima materia, or first elements, out of which the heavens and the earth were successively formed. The Syriac translator understood the word in this sense, and to express this meaning has used the word yoth, which has this signification, and is very properly translated in Walton’s Polyglot, Esse, caeli et Esse terrae, “the being or substance of the heaven, and the being or substance of the earth.” St. Ephraim Syrus, in his comment on this place, uses the same Syriac word, and appears to understand it precisely in the same way. Though the Hebrew words are certainly no more than the notation of a case in most places, yet understood here in the sense above, they argue a wonderful philosophic accuracy in the statement of Moses, which brings before us, not a finished heaven and earth, as every other translation appears to do, though afterwards the process of their formation is given in detail, but merely the materials out of which God built the whole system in the six following days.