Rashi’s final comment to the first verse of the Torah relates to the words “G-d’s (Elokim’s) Creating”- בָּרָא אֱלֹהִים and not “Hashem’s Creating”- בָּרָא יְהוָהbecause at first it rose in thought of His “Attribute of Strict Judgment”- מדת הדין which is expressed through His Name “G-d”- Elokim”. However as He saw that the world could not exist in strict judgment He gave precedence to His “Attribute of Mercy”- מדת הרחמים and joined it to the Attribute of Strict Justice, as is learnt from verse 2.4 below (Beraishit Rabbah 12.15; 14.1; Shmot Rabbah 30.13). 

4.’ These are the consequences (products) of the Heavens and the Earth when they were created, on the day that the Hashem G-dmade earth and heaven- אֵלֶּה תוֹלְדוֹת הַשָּׁמַיִם וְהָאָרֶץ בְּהִבָּרְאָם בְּיוֹם עֲשׂוֹת יְהוָה אֱלֹהִים אֶרֶץ וְשָׁמָיִם (3462+11 words = 3473 =17=8).

This comment of Rashi is supported by the following gematriot:

G-d’s (Elokim’s) Creating-Attribute of Strict Justice

בָּרָא אֱלֹהִים-מדת הדין

802=10=1

Hashem’s Creating- Attribute of Mercy

בָּרָא יְהוָה-מדת הרחמים

976+4 words=980=17=8

From here we learn that the Creation of the Universe was made through the combination of 1 and 8 (18) which enabled “life” on earth to endure.

The gematria of the word “life” (Hai) - חי is 18.