Rabbi Yochanan says, for the ten sayings through which the world was created. Which are they? [The number of times it says] "And He said" in Bereishis are only 9 [in total]?
[The verse of] "In the beginning" is also a saying, as it is written, "With the word of G-d, the Heavens were created (Psa. 33)."
Rashi:
In the beginning is also a saying: And even though it doesn't say 'Let there be Heavens', it is like it says it. Because they were also created with a saying and not with [His] hands, as it says, "With the word of G-d, the Heavens were created (Psa. 33)."