1.1 – In the beginning God created the Heaven and the Earth.
The first existence (of the Soul), of course, was in the Mind of the Creator, as all Souls became a part of the Creation. As to time, this would be in the beginning. Edgar Cayce reading 2925-1.45
1.2 – And the Earth was without form, and void; and darkness was upon the face of the deep. And the Spirit of God moved upon the face of the waters.
First that of a mass, which there arose the mist, and then the rising of same with light breaking over that as it settled itself, as a companion of those in the universe, as it began its natural rotations. Edgar Cayce reading 364-6.8
1.3 – And God said, Let there be light: and there was light.
John 8-12 – Again Jesus spoke to them, saying, I am the Light of the World; he who follows me shall not walk in darkness, but he shall find for himself the Light of Life.
Ye, are one of those sparks of light with all the ability of creation, with all the knowledge of God… Even as He, who has not willed that any soul should perish, for it is the spark of the corpuscle in the body of God, as thyself. So are thy neighbours, so are thy enemies; so are thy friends, treat them as such. For they have the abilities even as thou; not as much light may have been shed on them or perhaps they have not used such, but rather abused the privilege. Edgar Cayce reading 5367-1.8
The energetic Light Soul is most often represented by a Halo of Light and even Science will agree that energy is eternal and never destroyed, except by God himself.
1.27 – So God created man in his own image, in the image of God created he him; male and female created he them.
For the image in which man was created is spiritual, as He thy Maker is spiritual. Edgar Cayce reading 1257-1.1
At this point, God created the Souls in his Spiritual image since he is not a material being and we are told later in Genesis that Life and material Man had not sprung up in the Earth yet.
2.5 – And every plant of the field before it was in the earth, and every herb of the field before it grew: for the Lord God had not caused it to rain upon the earth, and there was not a man to till the ground.