The Talmud discusses Betzalel's wisdom in building the Tabernacle, and in context uses gematria-style reasoning. The passage also notes that Betzalel 'knew how to combine the letters with which heaven and earth were created,' indicating the deep connection between letter-values and creation.
אָמַר רַבִּי שְׁמוּאֵל בַּר נַחְמָנִי אָמַר רַבִּי יוֹנָתָן: בְּצַלְאֵל עַל שֵׁם חׇכְמָתוֹ נִקְרָא. בְּשָׁעָה שֶׁאָמַר לוֹ הַקָּדוֹשׁ בָּרוּךְ הוּא לְמֹשֶׁה: לֵךְ אֱמוֹר לוֹ לִבְצַלְאֵל ״עֲשֵׂה לִי מִשְׁכָּן אָרוֹן וְכֵלִים״. הָלַךְ מֹשֶׁה וְהָפַךְ וְאָמַר לוֹ: ״עֲשֵׂה אָרוֹן וְכֵלִים וּמִשְׁכָּן״. אָמַר לוֹ: מֹשֶׁה רַבֵּינוּ, מִנְהָגוֹ שֶׁל עוֹלָם אָדָם בּוֹנֶה בַּיִת וְאַחַר כָּךְ מַכְנִיס לְתוֹכוֹ כֵּלִים, וְאַתָּה אוֹמֵר ״עֲשֵׂה לִי אָרוֹן וְכֵלִים וּמִשְׁכָּן״, כֵּלִים שֶׁאֲנִי עוֹשֶׂה, לְהֵיכָן אַכְנִיסֵם? שֶׁמָּא כָּךְ אָמַר לְךָ הַקָּדוֹשׁ בָּרוּךְ הוּא, ״עֲשֵׂה מִשְׁכָּן אָרוֹן וְכֵלִים״?! אָמַר לוֹ: שֶׁמָּא בְּצֵל אֵל הָיִיתָ וְיָדַעְתָּ? אָמַר רַב יְהוּדָה אָמַר רַב: יוֹדֵעַ הָיָה בְּצַלְאֵל לְצָרֵף אוֹתִיּוֹת שֶׁנִּבְרְאוּ בָּהֶן שָׁמַיִם וָאָרֶץ. כְּתִיב הָכָא: ״וַיְמַלֵּא אֹתוֹ רוּחַ אֱלֹהִים בְּחׇכְמָה וּבִתְבוּנָה וּבְדַעַת״, וּכְתִיב הָתָם: ״ה׳ בְּחׇכְמָה יָסַד אָרֶץ כּוֹנֵן שָׁמַיִם בִּתְבוּנָה״. וּכְתִיב: ״בְּדַעְתּוֹ תְּהוֹמוֹת נִבְקָעוּ״.
Rabbi Shmuel bar Naḥmani said that Rabbi Yonatan said: Bezalel was called by that name on account of his wisdom. When the Holy One, Blessed be He, said to Moses: Go say to Bezalel, “Make a tabernacle, an ark, and vessels” (see Exodus 31:7–11), Moses went and reversed the order and told Bezalel: “Make an ark, and vessels, and a tabernacle” (see Exodus 25–26). He said to Moses: Moses, our teacher, the standard practice throughout the world is that a person builds a house and only afterward places the vessels in the house, and you say to me: Make an ark, and vessels, and a tabernacle. If I do so in the order you have commanded, the vessels that I make, where shall I put them? Perhaps God told you the following: “Make a tabernacle, ark, and vessels” (see Exodus 36). Moses said to Bezalel: Perhaps you were in God’s shadow [betzel El], and you knew precisely what He said. You intuited God’s commands just as He stated them, as if you were there. Rav Yehuda said that Rav said: Bezalel knew how to join the letters with which heaven and earth were created. From where do we derive this? It is written here in praise of Bezalel: “And I have filled him with the spirit of God, in wisdom, and in understanding, and in knowledge, and in all manner of workmanship” (Exodus 31:3); and it is written there with regard to creation of heaven and earth: “The Lord, by wisdom, founded the earth; by understanding He established the heavens” (Proverbs 3:19), and it is written: “By His knowledge the depths were broken up and the skies drop down the dew” (Proverbs 3:20). We see that wisdom, understanding, and knowledge, the qualities with which the heavens and earth were created, are all found in Bezalel.