During the COVID-19 pandemic, apart from physical health problems, mental health disorders increased significantly. Various efforts have been made to maintain mental health, including using a positive emotional approach, such as gratitude. The study of gratitude has been widely discussed from various perspectives, both positive psychology, and religion. This qualitative study aimed to explore the concept of gratitude from Islam's perspective using the main source of the Sundanese interpretation of the Qur'an by Moh E Hasim, Ayat Suci Lenyepaneun. As a result, Moh E Hasim provided the concept of gratitude using the mulang tarima term. Babasan in Sundanese emphasizes the form of gratitude by doing reciprocity. Moh E Hasim also presented a comprehensive explanation of gratitude, such as the practice of gratitude, being grateful, the dimensions of gratitude, the characteristics of a grateful person, and the rewards for those who are grateful.