Chasidut zu Jeschijahu 14:78

And that is the meaning of that which is written, “Let Us make man.” Meaning to say, in partnership [with man], by way of the act of circumcision from below. And that is the meaning of that which was said (Yevamot 61a), “[Jews] are called Adam (a man).” Meaning to say, it is [like] the expression, “I will resemble (edameh) the Most High” (Isaiah 14:14) – for he takes the image of God upon himself. And that is the meaning of that which is written in the Midrash (Avot D'Rabbi Natan 2:5), “Adam (the first man) was born circumcised, as it is stated (Genesis 1:24), ‘And God created man (Adam) in His image.’” And that is why this commandment is hinted to at the beginning of the parasha, with the expression, “Bereshit” - bet reshit (two beginning[s]). That is that the Torah is called, the beginning; and circumcision is also [the beginning, in that] it is the first commandment of a man. “And the end of a matter is better than (tov me the beginning of it” (Ecclesiastes 7:8) – meaning to say, when he is good from (tov me) his beginning.