"If for thanksgiving he offers it, then he shall offer with the sacrifice of thanksgiving." (Vayikrah 7.12)

"Whoso offers the sacrifice of thanksgiving honors Me" (Psalms 50.23). Rav Hunah in the name of Rav Acha, said: "The sin offering and the guilt offering" are not written here, but rather, "whoso offers the sacrifice of thanksgiving honors Me." ...The sin offering is brought for a transgression, and the guilt offering is brought for a transgression: an offering of thanksgiving is not brought for a transgression: "If for thanksgiving he offers it..." (Vayikhrah Rabbah 9. 1-4)

In the opening portions of the Book of Vayikrah we read of the laws governing sacrificial offerings. In our day and age, when these offerings are no longer brought because of the destruction of the Holy Temple, their place is taken by Torah study and prayer, as the prophet Hosea writes (Hosea 14.3), "And the cattle have been replaced with our lips." Through study and prayer we not only commemorate the offerings of old, but in their absence, we actively atone for our sins of today.

In the portion of Tzav, we read of an offering whose purpose was not to atone, an offering to which the Sages attached special significance - the offering of thanksgiving. This offering is brought following a special event in the life of the Jew, not as a result of weakness, sin, or special calendar occasions [such as those of Shabbat or holidays.] The bringing of a thanksgiving offering in gratitude for the favors and miracles the Almighty grants us represents an especially high spiritual standard, one which the Sages held in high regard.

Even in the absence of the thanksgiving offering today, the obligation of expressing recognition and gratitude "with our lips" stands firm. Personal humility and thanks to the Almighty as well as to our fellow man, to whom we may owe a debt of thanks, replaces the thanksgiving offerings of the Temple days. For this reason, the Almighty says: "Whoso offers the sacrifice of thanksgiving honors Me." Gratitude may not be a halachaic obligation, but God regards man's awareness and readiness to express thanks as an act which honors Him.

The ability to recognize the importance of thanksgiving lies at the foundation of our basic moral code. One who is incapable of expressing gratitude lacks a critical component of his moral character. Of this the sages said, "All of the sacrificial offerings will be cancelled in the world to come, but the offering of thanksgiving will not be cancelled." Even in a perfect world in which there is no sin, the moral obligation of thanksgiving will still be relevant, If we truly desire to thank the Almighty for the blessings HE has granted us, we must do so with our lips and in our actions, so that His name may be honored.