"Gratitude is deeper than thanks. Thankfulness is the beginning of gratitude. Gratitude is the completion of thankfulness. Thankfulness may consist merely of words. Gratitude is shown in acts.

It is well for us to consider our attitude toward blessings for which we should be most grateful; not just the temporal blessings—our harvests, profits, etc. If we are thinking only of the success that has attended our investments; if we are grateful only for good crops; if we are going to express thanks for sufficient income to pay our taxes, our thanksgiving might be entirely selfish.

If conditions of personal comfort and prosperity are in themselves the ground for thankfulness, where in the hour of adversity shall we find occasion for rejoicing? For many there have been pain and losses and disappointments, bereavements and heartaches. Where in those things are there reason and ground for gratitude? Has the desolate home, the vacant chair, the mound in the cemetery no place for thanksgiving?

Here is the point of stumbling with many an earnest soul. We find in the bitter chill of adversity the real test of our gratitude; and that is the true gratitude which, triumphing over conditions merely physical and external, finds its ground of thankfulness in God Himself. It is independent of circumstances. It goes beneath the surface of life, whether sad or joyous, and founds itself upon God.

Laying aside the thought of prosperity, let us consider some things for which everybody, rich or poor, well or sick, may express gratitude. The realities of life, after all, are the things which bring joy and happiness; and too many people in the world fail to appreciate these realities. Book of Mormon Manual p.158 "The first great reality for which we should be thankful is life itself. Life is a mystery to most of us, but all should be grateful for it….

Another reality for which you and I may express gratitude is our noble parentage. No matter how poor we are, how crippled we may be, we have received this blessing; and if we have not, then we have the freedom to make our name a worthy one.

Let us express gratitude for opportunities to render service to our fellow men, not to self. There is a fundamental law of truth if we would be happy, let us make somebody else happy."

(David O. McKay, Secrets of a Happy Life, pp. 147-49.)