This Perek (chapter) is going to give us lists of different numbers. We'll first talk about items that have 10, then move on to lists of 7 and then lists of 4.
Mishnah says: The world was created with 10 different statements of Hashem. The words Vayomer Elohim (And God said) were said 9 times in the first Perek of the Torah. And the 10th statement would be: “So in the beginning Hashem created the heavens and the earth.” Those are the 10 statements that Hashem created the world with. What is the Mishnah trying to tell us here? Why did Hashem use 10 different statements to create the world? He really could have created the world with one simple statement. That's all Hashem needed in order to create the world, and everything was there. There was no need for a 10th statement. So what lesson is Hashem trying to teach us by creating the world with 10 different statements?
The 10 statements were used only to punish the Resha'im (wicked people), who destroyed the world with their inappropriate actions, and to show how important the world created with 10 Ma'amarot (statements) is. They are going to be punished on such a high level because of the 10 statements.
So what lesson is Hashem trying to teach us by creating the world with 10 different statements? The 10 statements that Hashem created the world with show the importance of the world. And the inverse is to give reward to the righteous people who support the world with their mitzvot (commandments), with the Torah, and to show that the reward they're going to get is so great for the great world that we live in, which was created with 10 statements.
By showing the multiple statements that were used, Hashem is showing the importance of the world. And therefore, if the world is so important, the reward that the righteous are going to receive is going to be at a high level. And the zechut, the reward that the righteous are going to receive, is also going to be at a super high level.