Mishnah 7 - Chapter 3 - Pirkei Avot

Rabbi el'azar ish bartota omer. Ten lo mishello, she'attah veshellecha shello. Vechen bedavid hu omer (dh\", cht) ki mimmecha hakkol umiyadecha natannu lach. Rabbi shim'on omer. Hammehallech badderech veshoneh umafsik mimmishenato ve'omer, mah na'eh ilan zeh umah na'eh nir zeh, ma'aleh alav hakkatuv ke'illu mitchayev benafsho.

Rabbi Elazar of Bartotha said: give to Him of that which is His, for you and that which is yours is His; and thus it says with regards to David: “for everything comes from You, and from Your own hand have we given you” (I Chronicles 29:14). Rabbi Jacob said: if one is studying while walking on the road and interrupts his study and says, “how fine is this tree!” [or] “how fine is this newly ploughed field!” scripture accounts it to him as if he was mortally guilty.

R. Elazar Ish Bartotha says: "Give Him what is His." [i.e., do not keep from engaging in the desires of Heaven, both with your body and with your money, for you do not give what is yours, neither your body nor your money], for you and yours are His. And thus is it stated in respect to David (I Chronicles 24:14): "For everything is from You, and from Your hand have we given to You." R. Shimon says: If one is walking on the road and learning and he interrupts his learning to say "How beautiful is this tree! How beautiful is this furrow!" Scripture reckons it to him as if he is liable for his soul. [The same is true of any vain talk, but the common instance is given, it being the way of wayfarers to speak of what they see with their eyes. Others say that we are being apprised of something special — that even though (in the instance of tree or furrow he recites the blessing "who has it thus in His world," still it is accounted to him as if he is liable for his soul, for having interrupted his learning.]