A day before Thanksgiving, we explore the central importance of cultivating generosity (dāna) and gratitude (kataññutā), and their interrelationship. The Buddha teaches (AN 2.11): "These two people are hard to find in the world. Which two? The one who is first to do a kindness, and the one who is grateful and thankful for a kindness done.” We look at a number of ways to practice to cultivate generosity and gratitude, and some of the nuances and complexities of such practices, including the importance of gratitude as a practice in difficult circumstances. Ultimately, these two practices teach us to rest more and more with a sense of interdependence and what Thich Nhat Hanh calls “interbeing.”