From The Baal Shem Tov: The first Hebrew letter represents God / Alef, but it also transposes into Peleh, which means miracle, so God can do miracles; hence the Alef can become Beis (the second letter) which as Hebrew letters are numbers, it’s double that – eventually it forms all the letters – now as God is the first letter, it means that no matter how many letters, until the very last Taf which represent the lowest earthly level, God is within it all.