The Sages taught in a Tosefta: One is forbidden to derive benefit from this world, which is the property of God, without reciting a blessing beforehand. And anyone who derives benefit from this world without a blessing, it is as if he is guilty of misuse of a consecrated object. The Gemara adds: What is his remedy? He should go to a Sage. The Gemara is puzzled: He should go to a Sage; what will he do to him? How can the Sage help after he has already violated a prohibition? Rather, Rava said, this is how it should be understood: He should go to a Sage initially, in his youth, and the Sage will teach him blessings, so that he will not come to be guilty of this type of misuse of a consecrated object in the future. Similarly, Rav Yehuda said that Shmuel said: One who derives benefit from this world without a blessing, it is as if he enjoyed objects consecrated to the heavens, as it is stated: “The earth and all it contains is the Lord’s, the world and all those who live in it” (Psalms 24:1). Rabbi Levi expressed this concept differently. Rabbi Levi raised a contradiction: It is written: “The earth and all it contains is the Lord’s,” and it is written elsewhere: “The heavens are the Lord’s and the earth He has given over to mankind” (Psalms 115:16). There is clearly a contradiction with regard to whom the earth belongs. He himself resolves the contradiction: This is not difficult. Here, the verse that says that the earth is the Lord’s refers to the situation before a blessing is recited,
רב קוק, אין אי״ה ברכות לה
אמנם יש עוד לדעת שכל ההנאות שבעולם לא ימלאו את תעודתן כ"א בהיותן משמשות לההנאה המאושרה המוסרית, שהיא דעת א-לקים בארץ. א"כ הנהנה בלא ברכה ומשתמש בהן רק לתעודת הנאתו החמרית, הוא מחליף את תעודת מציאותן, דומה ממש לנהנה מקדשי שמים, שהם עומדים להשלים את האדם בהשלמותו המעולה העליונה הרוחנית והוא משפיל ערכם להשתמש בהם להנאות חומריות, שמעל ומשנה תעודתם, ואין מעילה אלא שינוי....
Rav Kook, Commentary on Tractate Berakhot
One must understand that all of the enjoyments in the world have not actualized their identities unless they are used for the type of enjoyment that leads to ethical happiness, which is the knowledge of God. Therefore, one who benefits from the world without making a blessing and uses these things solely for the purpose of physical enjoyment is changing the identity of these things. It is actually parallel to using that which is consecrated to God, because those are things which are poised to help a person achieve spiritual completion, and instead one is minimizing their value and using them for physical pleasure, by misappropriating them and changing their identity. The sin of me’ilah is fundamentally that of making a change...