Our feeling about every obligation depends in each case upon the spirit in which the benefit is conferred; we weigh not the bulk of the gift, but the quality of the good-will which prompted it.
Eo animo quidque debetur quo datur, nec quantum sit sed a quali profectum voluntate perpenditur.
Original text (Latin)
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Notes from Wikiquote
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Variants
The spirit in which a thing is given determines that in which the debt is acknowledged; it's the intention, not the face-value of the gift, that's weighed. (translator unknown).