Fred Gailey: Look Doris, someday you're going to find that your
way of facing this realistic world just doesn't work. And when you do,
don't overlook those lovely intangibles. You'll discover those are the
only things that are worthwhile.
Later on in the film...
Doris: Faith is believing when common sense tells you not to. Don't
you see? It's not just Kris that's on trial, it's everything he stands for.
It's kindness and joy and love and all the other intangibles.
from Miracle on 34th Street, 1947