Q. There is a well known remez on the beginning letters of the word Shemos for reading the parsha every week twice mikra (text) and once targum, (Aramaic translation). Why is the allusion here at the beginning of the second book of the Torah and not at the very beginning on Bereshis, where this mitzva commences?

A. Actually, seforim do mention a similar remez on the word Bereshis, alluded as follows; Beis ”“ stands for twice mikro; Alef for once targum. The letters Reish, Shin and Yud, represent Rashi’s interpretation, and the Toff depicts tilmad or learn. (Likutei Yehoshua p. 7).
A number of reasons have been offered to explain why this popular and well known roshei tevos is given on Parshas Shemos and not on Bereshis. The Talmud (Brochos 8a) rules that one should always complete the learning of the parshios together with the tzibur, including Atoros and Dibon (names of locations) where there is no targum offered. Tosafos (ibid.) questions why were these two names quoted, after all there is Targum Yerushalmi on them, why not mention as an example names like Reuben and Shimon on which there is no targum or translation anywhere? That may be the reason why the most popular saying was reserved for Shemos, that indeed mentions names of people that do not have any translation whatsoever. (Yekara Mipninim ”“ Shemos 1: 1).
There may be also an allusion to the fact that the Bnai Yisroel became liberated due also to the fact that they maintained their language in exile and did not adopt the language of Egypt as their own. This is reflected on the shnaim mikro veehod targum mitzva.

Rabbi A. Bartfeld as revised by Horav Shlomo Miller Shlit’a