Gratitude for Earthly and Spiritual Blessings
“To begin with, we must rejoice at the less important good things which we enjoy according to the Second Table of the Law in that our bodies and possessions are protected. For these gifts are of minor importance when compared with those which we enjoy according to the First Table: that God has revealed himself, has made known what he intends to do with us, gives his Word, grants faith and the Holy Spirit, hears prayers, daily increases his church, etc. These things are so great that no tongue is able to amplify and praise them as they deserve . . . Only those are truly thankful who receive the gifts of God joyfully and rejoice in the Giver.”
Plass, Ewald M. (Ed.). (1959) What Luther Says: An Anthology (Vol. 3). St. Louis, MO: Concordia Publishing House.