An Etymological Dictionary of the German Language/Annotated/Dank
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Dank, masculine, ‘thanks, acknowledgment, recompense,’ from the equivalent Middle High German and Old High German danc, masculine; corresponds to Gothic þagks (þanks), Anglo-Saxon þanc, English thanks. Etymologically Dank is simply ‘thinking,’ hence ‘the sentiment merely, not expressed in deeds.’ See denken; dünken.