Related for Menachot 86:18
רב אחא בר יעקב שמעיה לבריה דהוה קא מברך שלא עשאני בור אמר ליה כולי האי נמי אמר ליה ואלא מאי מברך שלא עשאני עבד היינו אשה עבד
A king of flesh and blood gave orders to two servants; to one he said, 'Bring me a seal of clay', but to the other he said, 'Bring me a seal of gold'; and they both failed in their duty and did not bring them. Now who is deserving of the greater punishment? Surely it is the one to whom the king said, 'Bring me a seal of clay', and who did not do so. It was taught: R'Meir used to say, A man is bound to say one hundred blessings daily, as it is written, And now, Israel, what doth the Lord thy God require of thee?<span class="x" onmousemove="('comment',' Deut. X, 12, The word 'what' is interpreted as though it were 'a hundred'. But see Tosaf. s.v. .');"><sup>19</sup></span> On Sabbaths and on Festivals<span class="x" onmousemove="('comment',' When in place of the usual prayer of eighteen benedictions there is a prayer of seven benedictions.');"><sup>20</sup></span> R'Hiyya the son of R'Awia endeavoured to make up this number by the use of spices and delicacies.<span class="x" onmousemove="('comment',' For the enjoyment of which it is necessary to make a blessing.');"><sup>21</sup></span> It was taught: R'Judah<span class="x" onmousemove="('comment',' So in many MSS., in Hal. Ged. and Alfasi, and in the parallel passages in Jer. Ber. IX, 1, and Tosef. Ber. VII. Cur. edd. 'R. Meir'.');"><sup>22</sup></span> used to say, A man is bound to say the following three blessings daily: '[Blessed art thou.] who hast not made me a heathen',<span class="x" onmousemove="('comment',' So MS.M., Alfasi and Asheri, and so too in Tosef. Ber. l.c. Cur. edd. '. . who hast made me an Israelite'.');"><sup>23</sup></span> '. who hast not made me a woman'; and '. who hast not made me a brutish man'. R'Aha B'Jacob once overhead his son saying '[Blessed art thou.] who hast not made me a brutish man', whereupon he said to him, 'And this too!'<span class="x" onmousemove="('comment',' This blessing savours somewhat of conceit. Aliter: there is no reason to make this blessing since a brutish man is also bound by all the precepts.');"><sup>24</sup></span> Said the other, 'Then what blessing should I say instead? ' [He replied,]. who hast not made me a slave'. And is not that the same as a woman?<span class="x" onmousemove="('comment',' For with regard to the performance of precepts a woman and a slave are on the same footing; cf. Hag. 4a.');"><sup>25</sup></span> - A slave