Be thankful for B minus (5)
I believe the answer is:
bless
'be thankful for' is the definition.
(I've seen this before)
'b minus' is the wordplay.
'minus' becomes 'less' (I've seen this in another clue).
'b'+'less'='BLESS'
(Other definitions for bless that I've seen before include "Render holy" , "Call on God to favour" , "Invoke divine favour on" , "Consecrate; be thankful for" , "set aside for holy purpose?" .)