1. The bet in Bereshit (Gen 1:1) 'in the beginning God created the heaven and the earth. The very first letter of the Torah is made large and supossedly carries 4 tagin as opposed to its normal one. Not all Sifrey have this and often I've seen only three - see image. Indeed, it is noted in Masechet Sofrim that originally all the letters of Bereshit were a bit larger not just the bet - as shown in the excerpt from a Moroccan scroll below. Kol Hatorah explains that this emphasises that the creation of the Universe is only secondary and instead man's prime concern should be with the first factor - i.e. God, the creator of everything. However a practical reason given by my teatcher's teacher, Rabbi Dr Eric Ray z"l is that when the Torah was actually 5 separate scrolls the large bet told people this was the start! There are loads of others reasons brought by commentators who are quite verbose at the start of the commentaries and tend to be less so as they move past the early words.