Musar zu Könige II 12:26

We learn from this that if even a Moses, of whom G–d Himself had testified that "he is trusted in My entire House" (Numbers 12,7), felt it incumbent to render an account to the people, no Jewish trustee, however well reputed, should feel it below his dignity to offer an accounting of how he spent the public funds entrusted to him.

This type of fear is not so easy to attain, for it will arise only out of knowledge and thought, [namely] by contemplating G-d's exaltedness, blessed be He, and the lowliness of man. All these things are outgrowths of the intellect which understands and attains insight. This is the fear we described previously in Piety, setting it as the second part of one of the divisions of Piety.