"In the beginning" refers to the beginning of time, that indivisible moment preceding all other time. "Created" refers to the creation of something from nothing, an act in which time plays no role. "God" in its singular form connotes eternality... "God" written here in the plural form establishes Him as the template for all things eternal, as it says: "The entire earth is filled with His glory," meaning that there is no existence separate from Him, except to the extent that something is derived from His existence. (S'forno)
Let us consider what the S'forno learns from these few words, "In the beginning God created." "In the beginning" God created not only the heavens and the earth, God, who is timeless created the concept of time, with its seconds, minutes, hours and days, something from nothing, in a single indivisible moment.
Both the creation of the world and the creation of time were inherently finite acts. God, the ultimate source of all existence, in contrast, is eternal, timeless. In these few words, the S'forno introduces us to fundamental concepts, and contrasts, which are central to our understanding of the world and its Creator. We, who inhabit this world, within our limited confines of time and space, must remain conscious of, and bound to our eternal Creator, who Himself transcends all boundaries of time and space.
only the heavens and the earth, God, who is timeless created the concept of time, with its seconds, minutes, hours and days, something from nothing, in a single indivisible moment. 
