The Gemorah in Brachos Daf 2a asks two questions right away after learning the Mishnah. The second is: Why is it that the Mishnah taught about the time at night for Krias Shema first - really we should have taught the time for the day first? (Tosfos justifies this question by pointing out that since Karbonos start by day, the order should have been the same here, too, perhaps since prayer is in place of the Karbonos.)
The Gemorah gives two answers to this:
Because the Torah says "... u'b'shachbecha u'b'kumecha." ("... and when you lie down, and when you arise.") regarding Krias Shema - therefore we teach the time of night first.
Because, in describing Creation, the Torah says "...vayehi erev, vayehi boker ..." ("... and it was evening, and it was morning ...") Since it spoke about night first, so does the Gemorah regarding Krias Shema.
The question is, what significance is there in understanding the Mishnah that the Gemorah had to give specifically these two answers? The first answer I can understand. However the second - what does it have to do with Krias Shema? Why should we refer to Creation as a way to teach that we should first deal with the timing of Krias Shema at night before day? What does Creation have to do with Krias Shema?