(b) If we consider the liberality of the favor, the one who has received the gift of repentance should be more thankful, for God is more generous when He bestows His grace on one who deserved punishment.

2376. Circumstances of Gratitude.—(a) To Whom Gratitude Should Be Shown.—Every benefactor should be repaid internally (e.g., by kind remembrance and prayers) and also externally, unless this is impossible (e.g., when he has become so depraved that one can have no dealings with him). The internal debt is lessened if the benefactor was less benevolent (e.g., if he gave grudgingly, or in an unkind manner, or only with a view to self-advertisement), for the gift is esteemed chiefly from the good will of the giver; the external debt is lessened if the benefactor stands less in need of external help (e.g., if he is wealthy or famous).

(b) By Whom Gratitude Should Be Shown.—Every person who is favored should be thankful. There is no one so high that another cannot be his benefactor, and the greatest or wealthiest person should not feel it beneath his dignity to repay even small favors sincerely given. Neither is there anyone so low, whether child or pauper, that he cannot to some extent, by his respect, affection, prayers, etc., recompense his benefactors.

(c) The Time for Gratitude.—Internal gratitude should be immediate, and should be shown by the kindly manner in which a favor is received; but external repayment should await a suitable time, as it seems forced or unappreciative to give a favor in return as soon as one is received.

(d) The Degree of Gratitude Owed.—If the favor was bestowed by reason of a friendship of utility, the gratitude should correspond with the benefit received; but, if it was bestowed out of pure friendship or liberality, the gratitude should be measured by the benevolence that prompted the favor. Hence, as Seneca remarks, gratitude is sometimes more due to one who bestows small favors, but with liberality and willingness and disinterestedness.

[e] The Amount of Recompense for Favors.—It is suitable that one repay benefactors by giving more than was received from them, if this is possible; for otherwise one will seem only to give back all or part of what was received. But in gratitude, as in benefits, the good will counts for more than the favor; and hence if one cannot hope to surpass the favor (e.g., the case of children in relation to parents), one can at least surpass in desire and internal benevolence.

2377. The Sins against Gratitude.—(a) Since gratitude is a moral virtue, the sins against it are either by excess (e.g., if one is grateful for things one should not desire), or by defect (that is, by ingratitude). Since gratitude inclines to surpass favors received, it is more offended by lack of thanks or ingratitude than by excessive thanks.

(b) As to its motive, ingratitude is twofold, material and formal. Formal ingratitude consists in contempt for the benefit or the benefactor, as when the person favored disdains what has been done for him, and therefore omits to give thanks or commits some injury against the benefactor. Material ingratitude is any injury done a benefactor without contempt for him or his favor.

(c) As to its mode, formal ingratitude is also twofold, that by omission and that by commission. The former is the culpable neglect of the grateful act of repaying a benefactor, or of the grateful word of thanking him, or of the grateful thought of remembering him with affection; the latter is the culpable return of evil for good (Jerem., xviii. 20; Exod., xviii. 3) by an injurious act, or by a word in contempt of the favor, or by a thought that it is a disfavor.

2378. The Moral Species of Ingratitude.—(a) Material ingratitude is not a special sin, since it may be found in all kinds of sins committed against a benefactor; for example, every violation of a commandment is an act of ingratitude to God, and every injury done a human benefactor is an act of ingratitude to man. But material ingratitude is an aggravating circumstance, since it is worse to harm those to whom we owe thanks than to harm others.