De Beneficiis (English: On Benefits) is a first-century work by Seneca the Younger. It forms part of a series of moral essays (or "Dialogues") composed by Seneca. De Beneficiis concerns the award and reception of gifts and favours within society, and examines the complex nature and role of gratitude within the context of Stoic ethics.
The work is dedicated to Aebutius Liberalis who is also the subject of Letter 91.
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