Paul’s Epistle to the Philippians been described in different ways. Some call it, aA spiritual love letter to the church, a others label it, aThe epistle of joy and encouragement, a and others, aThe book of joy and rejoicing, a and so on. To pick one as the main or only theme of this book is to limit its messages because, in it, Paul unfolds a number of subjects that will aid Christians in their Spiritual and relational-life journey. There is, nonetheless, one dominant theme that ties them together, and tha is attitude. Here, Paul calls on the church to cultivate different attitudes for living; he exhibits and epitomizes different attitudes to life and how to respond to different situations that come oneas way. This commentary attempts to unveil these attitudes, how they help the church lead a Christian life and appropriately respond to various life circumstances.