Comment on this statement of Guyau: “After our parents, it is to our teacher that we owe the most” Generally we bear our parents’ gratefulness in mind but we often forget our teacher’s benefit. Therefore Guyau advised us not to forget our duty towards our teachers by saying: “After our parents it is to our teacher that we owe the most”. Our parents’ greatest benefit is to give birth to us. At birth we are only feeble and weak creatures needing their support and protection. Our parents have to protect us from dangers. Our mother takes good care of us everyday. When we are sick, she anxiously stays up all night beside our bed. How happy she feels when seeing us getting better and better. The older we grow up, the harder our parents have to work to procure us everything: lodging, food, clothes and school fees. Not only are our material lives taken care of but also our mental formation is particularly concerned about as well. Mother’s love and tenderness always relieves our sorrow and suffering. She consoles and encourages us in our failures. With his good experiences, father guides us and leads us through our first steps in life. “Father’s benefit is as high as the Thai Son Mountain. Mother’s gratitude is as inexhaustible as water from a spring” so runs a Vietnamese adage. Since our parents spend most of their time taking care of our material lives, they entrust our spiritual formation to our teachers. This mental education is so necessary for us in life. It is the skeleton key which helps us open all doors and the money which provides us with everything we need. Our modern world more and more belongs to the intelligentsia. To reach an expecting situation in society we have to acquire scientific and technical knowledge and who are able to provide us with such knowledge if not our teachers themselves? Compared with our parents’ benefits, those of our teacher are more important. They train us mentally, physically and morally. Devoted teachers, therefore, always wish their pupils and students would become useful citizens for their society. Realizing the teacher’s important and hard task of forming and training their pupils and students’ personality, after the Liberty Day our government decided to choose the 20th of November as the Vietnamese Teachers’ Day. On this day, at all schools and universities from country to town, the Teachers’ Day has been celebrated solemnly with a view to memorizing the teacher’s benefits. This is an opportunity for all pupils and students to manifest clearly their gratitude and love towards their beloved teachers. They sing songs glorifying their teachers’ benefits and offer flowers to them. And it is on this occasion that teachers themselves feel more attached to their noble career and they all try their best to overcome all difficulties and obstacles in order to fulfill their sacred mission. It is obvious that our gratitude towards our teachers is without limits. Let’s try our best to please them and never make them feel disappointed by our bad behavior.