Gerhard and Walther

That is also why God the Lord requires thanksgiving of us. Namely, not because He, on account of this, Himself becomes more exalted and greater—for He is and at all times remains perfect and blessed on His own, whether we thank Him or not. Instead, so that we, as a result, thereby become prepared to receive from Him ever more and greater gifts.—Johann Gerhard, Schola Pietatis III:354.

The debt of all people’s sin has already been paid by Christ, God has been reconciled to them, the prison of God’s wrath and hell has been opened, the pardon of everyone has been accomplished, and through the Gospel it has been proclaimed and offered to all. What must a person do to receive all of this with joy? Nothing, absolutely nothing, but receive it gratefully.—C. F. W. Walther, God Grant It!, p. 655.