Certainly is. It helps you realise everything which has gone on in your life already, and that itself has real metaphysical power. Acknowledging the good things in this way is a form of counting your blessings and then they multiply.
Secondly, it sends out a very different vibration to that of complaining. In showing gratitude in this way, you are realising the source of everything good in your life, and also opening the door for more to come to you.
I have completed a gratitude diary every day for 8 years now, and my life is better now than it has ever been.
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