 Whether R must incur some liability in φ-ing. Several of the examples in the last paragraph suggest that gratitude is owed to R only if R incurred some liability in φ-ing. On this view, gratitude is due only when the benefactor incurs some cost, sacrifice or risk in φ-ing (Simmons 1979: 178; Weiss 1985: 495). Upon reflection, this condition may be too stringent. It would seem to rule out, for instance, the possibility of gratitude to an omnipotent god, who, in virtue of his omnipotence, would sacrifice little or nothing in acting beneficently. It also seems to rule out the possibility of gratitude in McConnell’s example at the end of the last paragraph. In response to these worries, it might be pointed out that agents (perhaps even an omnipotent god) always incur opportunity costs in deciding to bestow benefits on one beneficiary and not another.