Acharya Prashant explains that true gratitude is not a ritual or a formal duty, but a natural internal response that arises when one recognizes the dangers and traps of life from which they have been saved. He argues that gratitude cannot exist without the awareness of the many pitfalls and illusions created by Maya and bodily tendencies. Most people practice gratitude as a mere custom, saying 'thank you' without any real change in their lives, which he considers foolish and even harmful. He emphasizes that gratitude should be based on actual internal progress and liberation from suffering, rather than being a romantic or baseless sentiment.