“The letter beit, from the word ‘house,’ refers to G-d’s house… The Midrash states that the Divine motivation for creation was that the Holy One, Blessed Be He, desired a dwelling place in lower reality.
The fulfillment of this desire begins with the creation of man, a Divine soul enclothed in a physical body…
And how does one make a home for G-d? By living the letter beis.
The three lines of the beis are often interpreted as representing the three pillars on which the world stands: Torah, prayer, and charity (including good deeds). When a person prays, studies Torah, and gives charity daily, one builds a home for G-d.”