Musar su Salmi 113:2

The Zohar, in commenting on the line יהי שם השם מבורך, (Job 1,21) divides the word מב-רך into מב =42, the name of the attribute of גבורה, i.e. that G–d had first planned to create the world based on מדת הדין הקשה. Subsequently, this attribute was softened through the co-option of the attribute of רחמים, mercy. After the first 42 letters, we have another 42 letters until the letter ר in the word ויאמר. This is followed by another 42 letters ending before the letter ד in ויבדל. The sign, סימן, of this sequence is ב-ה-ר-ד, with the letter ב referring to בראשית. You find a parallel in Israel's experience in Egypt, when the עבודה קשה, hard labour, was tempered by פה רך soft words, (Exodus 1,14) (the second time the expression פרך is used) The reason that this word also appears prior to עבודה קשה, is to remind us that the wicked are initially allowed to live in peace, only to face יסורים, afflictions, in the Hereafter. The opposite is true of the righteous whose experience in life begins with afflictions. G–d in His righteousness begins with מב i.e. the attribute of Justice, only to co-opt the attribute of Mercy, i.e. מצרף רך, at a later stage. This is why His name is blessed, i.e. מברך. Just as creation began with the מב, so the initial experience in Egypt which emanated from the wicked Pharaoh proceeded in the reverse order, i.e. commencing with פה רך, while ending in עבודה קשה.