“Gratitude” is a word often heard in Taiwan society, and is widely used in various communities. It is also emphasized by different religious leaders, such as Ven. Zheng-yen. It can be said that the wide usage of the term “gratitude” is relative to the promotion of Ven. Zheng-yen and the Tzu Chi community. This article is to try to explore the idea of “gratitude” from the position of Buddhism, taking Ven. Yin-shun’s view as the starting point of interpretation. In addition to the introduction and conclusion of this essay, firstly I introduce the positive and negative meanings of the term “grace” in the agama sutra. Secondly, I adopt Ven. Yin-shun’s point of view to illustrate that “gratitude” is the basis for the practice of Bodhicitta. This standpoint is not only coherent with the teaching of Lam Rim Chen Mo but also fitting in with the teachings of Mahayana Buddhist scriptures (such as the Mahāprajñāpāramitā sūtra). And lastly I discuss how “gratitude” is in line with Buddhist practices, including how it corresponds to good deeds and good karma, helps to cure “five poisons,” reveals the mentality of Bodhisattva, as well as helps to achieve a better life and the cessation of suffering and so on.