Midrash su Salmi 102:25

Whence were the heavens created? From the light of the garment with which He was robed. He took (of this light) and stretched it like a garment and (the heavens) began to extend continually until He caused them to hear, "It is sufficient." Therefore is He called God Almighty (El Shaddai), who said to the world: "It is sufficient," and it stood (firm). Whence do we know that the heavens were created from the light of His garment? Because it is said, "Who coverest thyself with light as with a garment; who stretchest out the heavens like a curtain" (Ps. 104:2).

THE SABBATH
THE School of Shammai said: The heavens were created first, and the earth afterwards, as it is said, "In the beginning God created the heavens and the earth" (Gen. 1:1). The School of Hillel said: The earth was created first, and the heavens afterwards, as it is said, "Of old hast thou laid the foundation of the earth; and the heavens are the work of thy hands" (Ps. 102:25). The School of Shammai said: The heavens were created first, and the earth afterwards, as it is said, "These are the generations of the heavens and of the earth" (Gen. 2:4). The School of Hillel said: The earth was created first, and the heavens afterwards, as it is said, "In the day that the Lord God made earth and heaven" (ibid.). The School of Shammai said: The heavens were created first, because it is said, "And the heavens and the earth were finished" (Gen. 2:1). The School of Hillel said: The earth was created first, and the heavens afterwards, as it is said, "Yea, mine hand hath laid the foundation of the earth, and my right hand hath spread out the heavens" (Isa. 48:18). The School of Shammai said: The heavens were created first, and the earth afterwards, because it is said, "Thus saith the Lord, The heaven is my throne, and the earth is my footstool" (Isa. 66:1). Contention arose between them (i.e. the Schools) on this question, until the Holy Spirit rested between them, and they both agreed that both (heavens and earth) were created in one hour and at one moment.

Rabbi Tachanah said: The tables (of the Law) were not created out of the earth but out of the heavens, the handicraft of the Holy One, blessed be He, as it is said, "And the tables, the work of God were they" (Ex. 32:16). They are the tables which were of old, "and the writing" was divine writing; that was the writing which was of old, "graven upon the tables." Do not read Charuth, "graven," but (read) Chêruth, "liberty." When the Holy One, blessed be He, said to Moses: "Hew thee two tables of stone like unto the first" (Ex. 34:1), a quarry of sapphires was created for Moses in the midst of his tent, and he cut them out (thence), as it is said, "And he hewed two tables of stone like unto the first" (Ex. 34:4). Moses descended with the tables, and spent forty days on the mountain, sitting down before the Holy One, blessed be He, like a disciple who is sitting before his teacher, reading the Written Law, and repeating the Oral Law which he had learnt.