Gratitude comes out of the judgment one makes of another's goodness.
Goodness differs from value. Value measures a thing's usefulness toward the achievement of some further objective; goodness justifies itself.
Gratitude is the experience of goodness in another. Gratitude comes of the bestowal of goodness from one to another. When the Old One creates the world and sees that it is good, what He is seeing is the ability of His creation to bestow goodness and thus to evoke gratitude.
To appreciate goodness is to live your life according to different values from the commercial measurement of worth in the marketplace.
Goodness is the value of the non-material.