These verses have traditionally been understood as referring to the actual beginning of matter, a Creation out of nothing and therefore part of day one. But the vocabulary and grammar of this section require a closer look. The motifs and the structure of the Creation account are introduced in the first two verses. That the universe is God’s creative work is perfectly expressed by the statement God created the heavens and the earth. The word bārā’ (“created”) may express creation out of nothing, but it certainly cannot be limited to that (cf. 2:7). Rather, it stresses that what was formed was new and perfect. The word is used throughout the Bible only with God as its subject.
Ross, Allen P. “Genesis.” The Bible Knowledge Commentary: An Exposition of the Scriptures. Ed. J. F. Walvoord and R. B. Zuck. Vol. 1. Wheaton, IL: Victor Books, 1985. 28. Print.