Sefer HaBahir 32

1[Mar Rachumai continued, citing an earlier teaching.] "Rabbi Ishmael expounded to Rabbi Akiva, 'What is it written, '[Et] the heavens and [et] the earth' (Genesis 1:1)? If it did not say this, people would say that the heavens and earth were gods.' He [Akiva] said to him, 'By the service of the divine! You touched [the verse], but you did not ascertain — and yet you spoke! [The word] et [serves to] include the sun, moon, stars, and constellations; v'et includes trees, grasses, and the Garden of Eden."