Avot3: 7
רַבִּי אֶלְעָזָר אִישׁ בַּרְתּוֹתָא אוֹמֵר: תֶּן לוֹ מִשֶּׁלּוֹ, שֶׁאַתָּה וְשֶׁלְּךָ שֶׁלּוֹ. וְכֵן בְּדָוִד הוּא אוֹמֵר: ”כִּי־מִמְּךָ הַכֹּל וּמִיָּדְךָ נָתַנּוּ לָךְ”.  רַבִּי יַעֲקֹב אוֹמֵר: הַמְהַלֵּךְ בַּדֶּרֶךְ וְשׁוֹנֶה, וּמַפְסִיק מִמִּשְׁנָתוֹ וְאוֹמֵר: ”מַה נָּאֶה אִילָן זֶה, וּמַה נָּאֶה נִיר זֶה” — מַעֲלֶה עָלָיו הַכָּתוּב כְּאִלּוּ מִתְחַיֵּב בְּנַפְשׁוֹ.
'RElazar, leader of Bartosa, says: Give Him from His own, for you and your possessions are His. And similarly David says: For everything is from You, and from Your hand we have given to You.  Rabbi Yaakov says: One who is traveling upon the road while studying [a Torah lesson] and stops his study and exclaims: “How beautiful is this tree!” [or] “How beautiful is this furrow!,” Scripture considers it as if he bears guilt for his soul.