[Note:  The following is the prepared text for a sermonette given to the Tampa, Florida congregation of the United Church of God on Sabbath, November 29, 2025.]

Introduction: The Measure of the Heart

As we have just celebrated Thanksgiving, it is fitting and proper that we consider the issue of gratitude and thankfulness today.  We all, I hope, find that we have much to be thankful for.  What I would like to do in my brief time here today is to examine gratitude from two directions, to look at the smallest thing that God commands us to view with gratitude and the largest thing that we are forbidden to be grateful for.  In looking at these boundaries, let us look at why a small act of service like giving someone a cup of cold water is so heavily praised while being grateful is not always viewed as a good thing so that we can maintain a proper view towards gratitude.

Let us read our first passage, Luke 18:9-14, which reads: “Also He spoke this parable to some who trusted in themselves that they were righteous, and despised others: ‘Two men went up to the temple to pray, one a Pharisee and the other a tax collector. The Pharisee stood and prayed thus with himself, “God, I thank You that I am not like other men—extortioners, unjust, adulterers, or even as this tax collector. I fast twice a week; I give tithes of all that I possess.” And the tax collector, standing afar off, would not so much as raise his eyes to heaven, but beat his breast, saying, “God, be merciful to me a sinner!” I tell you, this man went down to his house justified rather than the other; for everyone who exalts himself will be humbled, and he who humbles himself will be exalted.’”

1. The Pharisee’s Prayer: “God, I Thank You That I Am Not Like Other Men”

At first glance, the Pharisee’s words sound pious: “God, I thank You.” He addresses God; he uses the language of thanksgiving. Yet Jesus reveals that this man “prayed thus with himself.” The tragedy lies in that phrase. He is speaking the words of prayer, but his heart is engaged in self-worship.

A. The Counterfeit of Gratitude

Gratitude, when genuine, acknowledges dependence — that every good thing is a gift from God. But the Pharisee’s “thanksgiving” does the opposite: it defines his worth over against others. His thankfulness is not relational but comparative. He measures grace by difference, not by mercy. “I thank You that I am not like other men.” The focus is not on who God is, but on who he is — or more precisely, who he imagines himself to be. This kind of thankfulness carries an air of respectability; it often thrives in religious circles. It says, “I am grateful for my moral standing,” while quietly suggesting, “I deserve it.” It uses gratitude to reinforce self-sufficiency, which is spiritual pride in disguise.

B. The False Security of Religious Performance

The Pharisee lists his accomplishments: fasting twice a week, tithing meticulously. These acts were commendable in themselves; Jesus elsewhere affirms fasting and tithing when done sincerely. But the problem lies in trusting them. The Pharisee’s thanksgiving is based on performance, not pardon. He sees God as a creditor satisfied by ritual rather than a Father who forgives sin. His gratitude becomes an inventory, a spiritual résumé. When we thank God because we believe we have outperformed others, our thankfulness ceases to be gratitude and becomes self-congratulation cloaked in piety.

C. The Lonely Prayer

Notice also: “He prayed thus with himself.” What chilling words. His prayer never leaves his own self-regard. The temple becomes a mirror, not an altar. God hears, but there is no communion, for the Pharisee never truly turns his heart outward. This reveals the isolation of pride. The more we measure ourselves against others, the less room there is for fellowship, mercy, or compassion. Gratitude confined to the self is sterile; it cannot overflow.

2. The Tax Collector’s Cry: “God, Be Merciful to Me, a Sinner”

In contrast stands the tax collector, despised and ashamed, standing “afar off.” He cannot even lift his eyes. Yet his brief prayer pierces heaven. Jesus says, “This man went down to his house justified rather than the other.” His humility opens the door that pride had closed.

A. Gratitude Born of Need

The tax collector’s prayer does not mention the word “thank you,” yet his every breath implies it. He knows his unworthiness, and precisely because he knows it, mercy becomes precious. True gratitude begins not with the catalog of one’s virtues but with the confession of one’s need. The thankful heart sees every mercy as undeserved. The tax collector does not thank God that he is better than others — he thanks God simply by coming at all, by daring to believe that mercy is available to him.

B. The Theology of Dependence

“God, be merciful to me.” The Greek phrase literally means, “Be propitiated toward me” — treat me not according to my sins but according to Your atonement. It is the language of dependence. Thankfulness is not the fruit of superiority; it is the fruit of dependence recognized and accepted. When we come to God acknowledging that everything good flows from His mercy, we can neither boast nor despair. Gratitude and humility are twins; they cannot live apart.

C. The Paradox of Justification

Jesus declares that this man went home “justified.” The humble one leaves forgiven; the proud one leaves untouched. This reverses every earthly metric. The temple hierarchy would have expected God to honor the Pharisee’s piety. But God honors brokenness. In spiritual accounting, humility multiplies grace, while self-praise cancels it. Gratitude that flows from mercy received draws us closer to God; gratitude that flows from merit imagined drives us inward and downward.

3. The Cup of Cold Water: “He Shall by No Means Lose His Reward”

Let us now turn to the second passage, in Matthew 10:42, spoken in the midst of Jesus sending out His disciples. Matthew 10:42 reads; “And whoever gives one of these little ones only a cup of cold water in the name of a disciple, assuredly, I say to you, he shall by no means lose his reward.” The Lord assures them that even the smallest kindness done “in the name of a disciple” carries eternal weight.

A. The Smallest Act, the Greatest Value

A “cup of cold water” is simple, inexpensive, fleeting — yet Christ says it will not lose its reward. The point is not the magnitude of the gift but the spirit of the giver. In the Pharisee’s temple, gratitude is measured by spiritual accomplishments; in the disciple’s mission, it is measured by willingness to serve. Heaven records not the sum of our deeds but the sincerity behind them.

B. Gratitude Expressed Through Service

The giver of the cup acts out of quiet recognition: “I have received freely; I will freely give.” It is gratitude in motion. The Pharisee thanks God that he has more; the giver thanks God by giving more. The tax collector begs for mercy; the disciple who has found mercy extends it. Thus the gospel transforms the heart from self-justification to generous participation in God’s mercy. A thankful person does not merely say “thank You”; he becomes an instrument through which thankfulness flows to others.

C. The Unseen Audience

Jesus emphasizes that the act is done “in the name of a disciple.” This means it is done because of identification with Christ and His people. The giver may never meet the recipient again. The gesture may be forgotten on earth, but heaven sees. Gratitude expressed toward others becomes worship toward God. The cup of cold water is the antithesis of the Pharisee’s loud prayer. One is a performance for men; the other, a quiet ministry for God. Yet Jesus says the latter has eternal reward.

4. The Spiritual Psychology of Gratitude

A. Gratitude Without Humility Becomes Boasting

Modern culture often mirrors the Pharisee’s gratitude. We thank God for success, comfort, and privilege — but sometimes in ways that reinforce the illusion that we have earned them. Gratitude without humility becomes a tool of comparison: “I’m thankful I’m not struggling like them.” Such words build walls instead of bridges. The Pharisee’s spirit can hide in any age, under the guise of “blessing-counting” that excludes others from the circle of grace.

B. Humility Turns Gratitude into Compassion

True gratitude, however, opens the eyes. When we see ourselves as debtors to mercy, we begin to notice the needs of others. We become stewards, not possessors. The one who has received mercy cannot hoard it. He gives water to the thirsty because he knows what thirst feels like. Thus, thankfulness becomes social: it transforms relationships, not just inner feelings. It makes us kind, patient, and generous — for we remember the mercy that met us when we were far off.

C. The Measure of Thankfulness in the Kingdom

In God’s kingdom, thankfulness is not measured by eloquence but by overflow. The Pharisee’s thanksgiving ends at his lips; the giver’s gratitude extends through his hands. The ultimate test of thankfulness is not how fervently we thank God for blessings but how faithfully we become blessings to others. As Paul wrote in 2 Corinthians 9:11, “While you are enriched in everything for all liberality, which causes thanksgiving through us to God.” Thanksgiving multiplies when it is shared.

5. Practical Applications

1. Examine our prayers. Do we thank God merely for what sets us apart from others, or for what unites us all in dependence upon Him?
2. Transform gratitude into generosity. Look for someone to refresh — perhaps literally with a cup of water, or figuratively with encouragement, time, or forgiveness.
3. Remember mercy daily. Begin prayers with confession as the tax collector did, not out of guilt, but to keep gratitude real, so that we recognize what we have to be thankful to God for with regards to His mercy.
4. Value small kindnesses. The smallest mercy done in Christ’s name is eternally significant. Gratitude that acts, even in little things, keeps pride from poisoning the soul.

Conclusion: The True Thanksgiving

The Pharisee and the giver both stand before God. One lists his virtues; the other gives a drink. One leaves unchanged; the other, though unnamed, gains reward. Jesus’ closing words about humility — “he who humbles himself will be exalted” — and His promise about the cup of water converge in a single truth: thankfulness is not proven by saying “I thank You” but by living “I serve You.” So let us ask: when we pray, are we praying “with ourselves,” or are we opening ourselves to God and others? Do we give thanks to display distinction, or to distribute grace? May our thanksgiving not be the Pharisee’s boast but the disciple’s refreshment — gratitude that kneels low, speaks little, and gives much. For such gratitude, Jesus says, “shall by no means lose its reward.”