And within the first word of Torah we see Rosh meaning head, top, chief. And in so doing, when the will, when the choice of the good does prevail over evil G-d is acknowledged as the sovereign King of the universe. This could only be accomplished through the freedom of choice. This meant that the stain of evil was necessary. So that we the Jewish people would prepare a holy place for Hashem to reside among us.
Water is a cleansing agent.
Water is a purifer. The water encompassing the earth as a covering purifies and hides our destructive, chaotic past. The purpose for receiving this breath is the 95th mitzvah. The Talmud states that there are seven indispensable prerequisites for the orderly progress of mankind upon earth. The prerequisites are the Torah, repentance, the Garden of Eden, Gehenna, the Throne of Glory, the Temple, and the name of the Messiah.