While exhortations to gratitude are present throughout the Bible, contemporary theological scholarship on gratitude has been limited, largely following the lead of secular research. To engage in deeper theological reflection on gratitude, I begin by proposing a working definition of gratitude in the Christian context. An overview of existing gratitude research undertaken in the fields of philosophy and the social sciences, reflections on three of the seven “heavenly virtues,” and insights from existing theologies of grace and the cross provide examples of how existing scholarship forms a solid basis for the creation of a theology of gratitude. Finally, the role that concerns of justice must play in any theology of gratitude is examined—for what should we give thanks? A Christian theology of gratitude invites us to critical ethical reflection on what is truly good in the eyes of God, and calls us to generous response.