Why does the Torah begin with the letter Beit -- the second letter of the Hebrew alphabet? Wouldn't it have been more appropriate to start it with an Alef -- the first letter of the alphabet?
This is to teach us, says the Talmud (Bava Metzia 85b), that when we sit down to study Torah we must be aware that there is something that needs to comes first. And what is it? Reciting the blessing over studying Torah.
But why is that so important?
Because when we study Torah we're not merely engaging in an intellectual pursuit, rather, what we are doing first and foremost is learning how to connect to G-d.
By reciting the blessing over the Torah, we are putting our pursuit into its proper context by making ourselves aware of G-d, the Giver of the Torah. Only then can our learning and understanding of the Torah truly begin.
- Adapted from Lightpoints
PS The "Blessing of the Torah" is included in the Morning Blessings that are recited prior to the daily Shacharit morning service.