In Genesis 1:2, the creation account begins with the Spirit of the Lord moving over the "waters." Who created water in the beginning?
The opening verses of Genesis declares:
Water was not created until Day 2. God created the water out of the formless material described in Day 1. The Hebrew word for “waters” is a euphemism for a deep, dark space, like the depths of the sea. We can see how Moses uses the word waters in this way when we notice he compares the word to the "deep" earlier in that verse. Moses juxtaposes the words "deep" and "waters" in the verse in a parallel fashion as synonyms.
Therefore, on Day One of Creation, literal water did not yet exist. Instead, a formless void existed, which Moses compares to deep, dark waters. In reality, Day One describes the beginning of all matter yet without atomic or molecular form. Beginning in Day Two the Lord creates form out of the formless material of Day One.