R. Tanhuma opened [his discourse] (with Job 41:3), “Who has advanced Me anything that I shall repay him; everything under the heavens is Mine.” This refers to a bachelor who dwells in a province and gives an allowance to scribes and Mishnah teachers. The Holy One, blessed be He, said, “It is for me to pay him the compensation of a male child.” R. Jeremiah bar Eleazar said, “There is going to be a heavenly voice (bat qol) that shall explode on the tops of the mountains and say, ‘Whoever has done [something] along with God, let him come and receive his reward.’”
The holy spirit also proclaims (in Job 41:3), “’Who has advanced Me anything that I shall repay him?’ Who offered Me praise before I gave him breath? Who has performed circumcision for Me before I gave him a male child? Who made a tassel for Me before I gave him a prayer shawl?
Who made a parapet (in accord with Deut. 22:8) for Me before I gave him a roof? Who made a sukkah for Me before I gave him room? Who set aside pe'ah before I gave him a field? Who set aside the priestly tithe and the [other] tithes before I gave him a threshing floor?
Who offered a sacrifice before I gave him a beast?” Ergo (in Lev. 22:27), “When a bull or a sheep or a goat [is born…].”