Heartfelt thanks centers more on the giver than on the gift. As Paul, referring to the offering for the needy he was gathering, once told the Christians in Corinth, "What I want is not your possessions but you" (2 Cor. 12;14), so a thankful believer tells his Father, "What I want is not Your gifts but You." A faith that ties us to the heavenly Father for what He is and not merely for what He does is truly a divine gift and will be the most joyous. Such a faith thanks God in plenty and in want, in green pastures or in the valley of the shadows - when it feels God's goodness and when it doesn't. The sheer joy of knowing Him as our Father prompts thanksgiving.
Richard Lauersdorf, "As Luther Taught the Word of Truth - Devotions on the Small Catechism," page 31
