The only thing I could think of is a shiur I once read: link
B’nei Yissascher
explains that the forty nine days of counting the Omer can be broken down to the
numerical value of the Hebrew “A good heart” consisting of (
לב
/l
ev
– 32) and
טוב(
/
tov
–
17). (32+17=
49) If you count from the firs
t word of the Torah until the word “good” (“
tov
”) in “Hashem saw that it
was
good
",
you will find exactly thirty two words. Together the first thirty two words (
לב
/lev
) and
the word (
טוב
/
tov
)
– good
spell out the expression
לב טוב
/
lev tov
– A good heart.
” Hashem
commanded us to count the numerical value of “A good heart” in preparation for receiving the Torah,
which embodies the quintessence of “A good heart.” The Torah is the heart of the world. Therefore, it
has thirty two paths of wisdom. On the first day of Creation, after creating light, the Torah states that
Hashem saw that the light was good. According to the Midrash, He concealed this light in the Torah. Therefore, the Torah is the essence of good corresponding to the hidden “light that is good.” This explains why Hashem commanded us to count 49 days (32+17) in order to be worthy to receive the Torah.
One thing I liked was founding out that the word Elohim occurs 32 times (the gematria of lev, but this number is also literally written with a Lamed and a Beth in Hebrew) in Bereshit, and the 17th word (refering to that which is "tov") of Bereshit is Elohim.