Utang na Loob is a highly held value among Filipinos. Assisting a person, particularly one in desperate need, is a priceless commodity that creates a sense of indebtedness in the recipient. There is a sense of reciprocity, and passivity on the part of the person assisted is characterized as walangUtang na Loob. While this is a beneficial habit, it is also prone to misuse and abuse among Filipinos. On the affirmative side, individuals develop a bond of friendship and helpfulness. Being helpful and of service to someone is priceless and can probably only be returned with an act of similar magnitude or higher. On the other hand, this can be used to instill a sense of helplessness in a person after he has been assisted, in order to manipulate him in the future. This paper will discuss the various facets of Utang na Loob through an explanatory descriptive technique. As so, it demonstrates how this practice may be beneficial to Filipinos, as it is one of their principles. Additionally, it goes into the negative implication of its commission and how Filipinos might avoid it in their social interactions with one another.