This document discusses the concept of gratitude from a Spiritist perspective. It defines gratitude as appreciating kindness and recognizing that good things come from others. Cultivating gratitude involves focusing on what one has and valuing what comes from others. Expressing gratitude through letter writing is associated with improved mental and physical health. In contrast, ingratitude stems from selfishness and causes disappointment. The document encourages developing an attitude of gratitude to transform difficulties into opportunities for growth.