Smartyfair
Since gratitude demands neither labour, wealth, nor good fortune, he who fails to render it has no excuse behind which to shelter himself; for he who places a benefit so far away that it is out of his sight, never could have meant to be grateful for it.

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Lots of sources credit Seneca with this, and they agree with each other. The book or the speech it first came from hasn't turned up yet.
What turned up
https://www.gutenberg.org/cache/epub/3794/pg3794-images.html

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