The purpose of this study was to examine the concept of gratitude in the Qur'an and its implications for learning during the COVID-19 pandemic. This study was motivated by various community responses in responding to the learning process during the COVID-19 pandemic. The method used in this research is a library study with a thematic interpretation approach. The results of this study indicate that in dealing with the COVID-19 pandemic situation, learning should continue well, so teachers, students and parents should use a perspective of gratitude to Allah SWT, as Lukman Al-Hakim was ordered to be grateful in the Qur'an letter Lukman verse 12 before starting to give lessons to their children. This should be done so that one's gratitude and efforts encourage him to have a sense of optimism in dealing with various situations and problems in life. The presence of gratitude for teachers strengthens the spirit of teaching, and for students it will raise their determination in learning in the midst of the covid-19 pandemic