Common noun, masculine, plural, absolute.
Here this noun functions as the subject of the preceding verb, bara' (the normal word order in Biblical Hebrew is VSO, verb-subject-object). There is a mismatch in the numbers (singular verb with a plural noun) which is normal when the subject is God. As the accompanying commentary will emphasize, God, 'elohim is the subject of the entire chapter. Creation, i.e., what is represented by "the heavens and the earth" is only the object.
Open TWOT on ‘elohim
Open Alberith Hebrew Wordbook on ‘elohim,
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