Chasidut for Bava Kamma 184:9

We may also use Rabbi Yehudah’s simile regarding how our ‎actions on earth are recorded and evaluated In the celestial ‎spheres as a means to understand Hillel’s answer given to the ‎heathen who was willing to convert to Judaism on condition that ‎Hillel was able to teach him Judaism during the time he was able ‎to stand on one foot. (Shabbat 31) Hillel summed up ‎Judaism by telling the prospective convert that “what is hateful ‎to you do not do to any of your fellow man.”‎
The Talmud Baba Kamma 92 phrases it as a negative ‎virtue when it warns us not to throw a stone into a well from ‎which we had first drunk water.
The “fortune” that the Creator has given to each one of us for ‎free, is our body and its organs as well as the intellectual faculties ‎which serve us well during our life on earth. Is it conceivable that ‎we should be so lacking in gratitude as to refuse to carry out the ‎minimal demands made upon us by our Creator?‎
If anyone of us does not fulfill G’d’s commandments is G’d not ‎entitled to become very angry at such a person? All we have to do ‎to realize how unjustifiable such a conduct is, is the fact that we ‎ourselves consider anyone not showing gratitude to a fellow ‎human being who had gratuitously endowed us with material ‎wealth as below contempt. What Hillel told the heathen who ‎wished to convert is nothing else than that in Judaism we ‎consider an ingrate as having committed the cardinal sin. The ‎word ‎מעלה‎ in Rabbi Yehudah’s statement can also be translated as ‎‎“virtue,” i.e. consider in your relationship with G’d that you have ‎demonstrated on earth that you know how to practice gratitude. ‎Surely, the gratitude you owe your Creator cannot be less than ‎what you owe your peers on earth? Rabbi Yehudah implies that ‎virtues we practice daily in our dealings with fellow human ‎beings, must certainly also be practiced in our dealings with G’d.‎