מוסר אויף במדבר 1:1

The first blessing we recite in the morning is the blessing over the washing of the hands: “Blessed are You, Hashem our God, King of the Universe, who has sanctified us with His commandments and commanded us concerning the washing of the hands.” This blessing begins with the letter beis (Baruch) and ends with the letter mem (yadayim). The numerical value of these two letters is 42, which is twice 21. This is an allusion to the two pillars mentioned above, the merit of the Torah and the Patriarchs. For the Torah’s five books begin, respectively, with the letters: beis (Bereishis), vav (Ve’eileh shemos), vav (Vayikra), vav (Vaydaber … bemidbar), and alef (Eileh hadevarim). The sum of these five letters (beis, vav, vav, vav, alef) equals 21, corresponding to the Divine name E-h-ye-h (“I will be”), the numerical value of which is also 21.

Bamidbar Rabbah 1,9, on Numbers 1,1, שאו את ראש, says that G–d said to Israel: "I have not liked any other creature more than you, that is why I have 'raised' your head high." I have made you similar to Me. Just as My "head" is high, as stated in Chronicles I 29,11: והמתנשא לכל ראש, "so your head is high," as stated in Psalms 148,14: "He has exalted the horn of His people."