Just before the creation of the world, all of the letters gathered around all wanting to be the first letter in the Torah and first letter in creation. Rabbi Akiva narrates the story as each letter approaches G-d Almighty asking Him to make them the first one. Each letter starts a wonderful and positive word but is eventually turned down because of another word that they begin which is more on the negative side. Finally, The Good Lord picks which of the letters will begin the Torah and which will begin the Ten Commandments.—Anonymous