Da'as Tevunos - Section 18

Said the Intellect - What we can grasp in this matter is, that HaShem may his name be blessed is certainly the perfection of good. And indeed it is the rule of good to do good, and this is what He may his name be blessed wanted - to create creations in order the he could do good for them, for if there is no one to receive the good then there is no giving of good.

And indeed, in order that the giving of good be complete, He knew in his sublime wisdom that it is appropriate that those who receive it [the good] receive it with the work of their hands, because then they will be masters of this good, and they will not have residual embarrassment in the receipt of the good, like one who receives charity from another. And upon this did they say (Yerushalmi Orlah 1:3 11a- [paraphrase or variant text]), "One who eats not from his own, is ashamed to look at his [benefactor's] face":