Midrash sur Les Nombres 14:30

Beit Shammai and Beit Hillel: Beit Shammai said the heavens were created first and after that the earth was created. And Beit Hillel said the earth was created first and afterwards the heavens. From one point of view the former had reason for their words, and from another point of view the latter had reason for their words. According to the view of Beit Shammai in that they said the heavens were created first and the earth later, was the parable of a king who made a throne for himself, and then he made his footstool, as the Holy One, blessed be He said "The heavens are my throne and the earth is the footstool of my feet" (Isaiah 46:1). According to the view of Beit Hillel in that they said the earth was created first and the heavens created afterwards, was the parable of a king who built a palace; after he built the lower portions then he built the upper portions, thus "In the day that the Hashem God made earth and heaven" (Genesis 2:4). Rabbi Judah bar Ilai said "this verse supports Beit Hillel "before you founded the earth" (Psalms 120:26) and [the verse supporting] afterwards "and the heavens are the work of your hands" (Psalms 120:26)". Rabbi Chanin said "from the text that was cited supporting Beit Shammai, from there Beit Hillel refute them: "and the earth was" (Genesis 1:2), the earth was already extant". Rabbi Yochanan in the name of the sages said "regarding the creation the heavens were first, and regarding completion the earth was first". Rabbi Tanchuma said "I will tell the reasons for this; regarding creation the heavens were first, as it is said "In the beginning God created" (Genesis 1:1), and regarding completion the earth was first, as it is said "In the day that the Hashem God made earth and heaven" (Genesis 2:4)". Rabbi Shimon son of Yochai said "I am amazed at how the fathers of the world, Beit Shammai and Beit Hillel, were divided on the creation of the heavens and the earth, I would say to both of them that they were not created, but were like a stew pot and like its lid, as it is said "I call unto them, they stood up together" (Isaiah 48: 13)"". Said Rabbi Eliezer the son of Rabbi Shimon "if it is according to the opinion of my father, why in one place does the earth precede the heavens and in the other place the heavens precede the earth? This teaches that they both have weight on either side (are equal). In every place Abraham precedes Isaac and Jacob, and in one place it says "and I will remember my covenant with Jacob" (Leviticus 26:42); this teaches that they both have weight on either side (are equal). In every place Moses precedes Aaron, and it one place it says "That is Aaron and Moses" (Exodus 6:26); this teaches that they both have weight on either side (are equal). In every place Joshua precedes Caleb, and in one place it says "except for Caleb the son of Jephuneh the Kenizzite, and Joshua the son of Nun" (Numbers 14:30); this teaches that they both have weight on either side (are equal). In every place the turtle-dove precedes the young pigeons and in one place, it says "and a young pigeon, or a turtle-dove for a sin offering" (Leviticus 12:6); this teaches that they both have weight on either side (are equal). And in every place the respect for a father precedes that of a mother, and in one place it says "You shall fear every man his mother, and his father" (Leviticus 19:3); this teaches that they both have weight on either side (are equal)." But the sages said: "the father precedes the mother because he and his mother are obliged to honor his father." In every place the creation of the heaven precedes the earth, and in one place it says "In the day that the Hashem God made earth and heaven" (Genesis 2:4); this tells us that they both have weight on either side (are equal).