[27] But if the beginning spoken of by Moses is not to be looked upon as spoken of according to time, then it may be natural to suppose that it is the beginning according to number that is indicated; so that, “In the beginning he created,” is equivalent to “first of all he created the heaven;” for it is natural in reality that that should have been the first object created, being both the best of all created things, and being also made of the purest substance, because it was destined to be the most holy abode of the visible Gods who are perceptible by the external senses;