I prefer the evening because it helps me relax before bed, but starting you day with gratitude is good too. It really depends on your schedule 😊
Either is fine what matter is that you are consistent and doing it every single day. So choice a time when you are most likely to commit to your practice of gratitude and reap the benefits!
I like the idea of taking the time to be grateful for things in the world or people in my life in the morning, that way I can approach the day and people in my life with that mindset. I like to reflect on the things I am grateful for in the evening that I was able to recognize from the day.