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The latter therapy has its roots in a philosophy called Naikan, developed by Ishin Yoshimoto. Naikan reminds people to be grateful for everything. If you are sitting in a chair, you need to realize that someone made that chair, and someone sold it, and someone delivered it--and you are the beneficiary of all that. Just because they didn't do it especially for you doesn't mean you aren't blessed to be using it and enjoying it.