In the beginning, God created heaven and earth. (Genesis 1:1)
The word beginning is being used for the very earliest times. The prophets frequently call them “the days of old.” “The beginning” includes the first period of regeneration too, as that is when people are being born anew and receiving life. Because of this, regeneration itself is called our new creation [2 Corinthians 5:17; Galatians 6:15].
Almost everywhere in the prophetic books, the words creating, forming, and making stand for regenerating, though with differences.
In Isaiah, for example:
All have been called by my name, and I have created them for my glory; I have formed them; yes, I have made them. (Isaiah 43:7)
This is why the Lord is called Redeemer, One-Who-Forms-from-the-Womb, Maker, and Creator, as in the same prophet:
I am Jehovah, your Holy One, the Creator of Israel, your Monarch. (Isaiah 43:15)
The people created will praise Jah. (Psalms 102:18)
In the same author:
You send out your spirit—they will continue to be created—and you renew the face of the ground. (Psalms 104:30)
Heaven, or the sky, symbolizes the inner self, and the earth, before regeneration occurs, symbolizes the outer self, as may be seen below.
from Regeneration, Pages 123-124