“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.”

Alternate translation: 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).
Source: Epistulae Morales ad Lucilium (Moral Letters to Lucilius), Letter LXXXI: On benefits, Line 6

Original

Eo animo quidque debetur quo datur, nec quantum sit sed a quali profectum voluntate perpenditur.

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Seneca the Younger 225
Roman Stoic philosopher, statesman, and dramatist -4–65 BC

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