Scholars who support the Hebrew etymology of this ancient word say that abracadabra is a corruption of the Hebrew, ebrah k’dabri, meaning “I will create as I speak,” ie, that the act of speech will magically create new realities. If this is the derivation, it would comport with the kabbalistic notion that the words and letters of the Hebrew alphabet have the power to create.
Consider the Talmud’s statement about Bezalel, the master builder of the sanctuary - “Bezalel knew how to combine the letters through which heaven and earth were created”. Bezalel’s creative ability grew out of his insight into the process by which God created the world through combining words and letters. This, in turn, is related to the midrashic theme that the Torah preceded the world and served as its blueprint, “God looked into the Torah and created the world”.