Yerushalmi Kiddushin
y. Kiddushin 4:12, 66b
220–400
R. Ḥizkiyah, R. Cohen said in the name of Rav: In the future [world to come], a man will have to give an account for every good thing that his eyes saw and he did not taste [i.e., every good thing he might have enjoyed and did not].
R. Eleazar was scrupulous regarding this teaching and collected small coins by means of which he would taste all kinds of food once a year.
Translated by Christine Hayes.
Published in: The Posen Library of Jewish Culture and Civilization, vol. 2: Emerging Judaism.
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According to an early amora in y. Kiddushin 4:13, 66d, in the afterlife each person will have to give an accounting for their failure to enjoy the bounties of nature.
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