In the beginning G-d created Heaven and earth.
Heaven is mentioned first in the Torah's description of creation, for in fact, heaven (spirituality) was created before earth (physicality). But when it discusses how He "made" them—i.e., how He put the finishing touches on them—earth is mentioned first, because the ultimate purpose of creation is expressed more in the physical realm than the spiritual realm.
Also, earth is mentioned first because the Torah is now about to focus on the history of humanity. In this context, earth is of greater importance than heaven, since the purpose of creation is to transform it into a home for G-d.
Daily Wisdom