God does not need our gratitude but we do.

I do not need gratitude, but you need to develop your weakened ability to be grateful, or you cannot appreciate God. He does not need your appreciation, but you do. You cannot love what you do not appreciate, for fear makes appreciation impossible.T-6.I.17:1-4

A Course in Miracles . Foundation for Inner Peace. Kindle Edition. 

Gratitude enhances love. Fear diminishes it. God does not need gratitude. God needs nothing. But as human beings we do. To feel gratitude is to enhance happiness and well being.

In Unitarian Universalism some of us covenant together to accept one another and encourage spiritual growth. This acceptance and encouragement of spiritual growth is motivated by gratitude.

Today it is suggested that we reflect on three things specifically that we are grateful for in the last 24 hours.