The name Shākir (Grateful) appears twice in the Qur’an: “indeed Allah is Grateful, All-Knowing” [Sūrah al-Baqarah: 158] and “Allah is Grateful, All-Knowing” [Sūrah al-Nisā’: 147]
The name in its emphatic form, Shakūr (Most Grateful), appears in the Qur’an four times.
It is mentioned in conjunction with his forgiveness, as in: “Allah is Forgiving, Most Grateful.” [Sūrah Fātir: 30]
It is also mentioned in conjunction with His forbearance, as in: “and Allah is Most Grateful, Forbearing.” [?Sūrah al-Taghābun: 17]
Allah’s gratitude is manifest in the way He accepts from us the smallest of good deeds and recompenses them with immense rewards. Allah says: “If there is any good deed, He multiplies it and gives from Himself a great reward.” [Sūrah al-Nisā’: 40]
Though Allah accepts from us the smallest of good deeds, He is willing to forgive us the greatest, most wanton of sins. He multiples every good deed ten times, but He never punishes a sin for more than deserves, and that only if He does not forgive it.
Moreover, if the sinner is penitent, Allah will certainly forgive that sin.
Allah always responds to the good that we do by blessing us even more. Prophet Muhammad (peace be upon him) said that if someone draws near to Allah a handspan, Allah draws near to that person a forearm’s length. [Sahīh al-Bukhārī (7405) and Sahīh Muslim (2675)]
This is why Allah mentions His gratitude in conjunction with our good deeds: “And whoever does good of his own accord, then indeed Allah is Grateful, All-Knowing.” [Sūrah al-Baqarah: 158]
He also says: “If you loan to Allah a beautiful loan, He will double it to your (credit), and He will grant you forgiveness, for Allah is Most Grateful, Forbearing.” [Sūrah al-Taghābun: 17]
Allah rewards us purely from His grace. If He were to punish us, He would not be unjust. The mercy He shows His creatures is far in excess of what they could possibly earn through their good deeds. But in spite of our shortcomings, Allah, in His immense gratitude, even praises us for the good deeds that we do.