An entryway to gratitude
If you aren’t yet able to be grateful, start with surrender.
Gratitude is an inner state and not meant to be sourced from the other world. It is meant to bring balance to the challenges of life so we can have the levity to solve them, not cancel out the challenges. When we can surrender to the circumstances that are not ours to change, we may be able to begin to allow our natural loving clarity to emerge.
If gratitude does the feel accessible yet, try total acceptance. What might happen if you stop spending your energy on resisting and reroute it to active surrender?