Rabbi Elazar of Bartota said: Render to Him that which is His, for you and all that you have are His, as David said [I Chronicles 29:14]: “For all things come from You, and of Your own have we given you.” (m.Avot 3:8)
In his commentary on this passage, Rabbi Marc Angel associates this mishnah with a passage from a midrashic commentary called Yalkut Shimoni. It says:
The world was created in the merit of three things: in the merit of [the mitzvot of] halla, tithes, and first fruits (Yalkut Shimoni, Gen. 1:2).