In early 1969 The Beatles were embroiled in financial trouble, their Apple Corps ventures, set up to ease their tax burden, hemorrhaged money, and the band found out later that EMI hadn't paid them what they were worth all those years of Beatlemania. . To make matters worse, the gang was debating over the person who should handle all their financial affairs. On the one hand Paul suggested that his father-in-law John Eastman, a lawyer, should be the one to handle the money; but John thought of Allen Klein, who had worked with the Stones before, and had showered them with all sorts of fortunes. Then endless negotiations began. One day in April '69, George simply decided not to show up for one of the group's meetings, instead he was at the Surrey, England home of his friend Eric Clapton. There, while strolling in the garden with one of Clapton's guitars, he saw the sun rise for the first time in spring, a good omen for him, and Harrison wrote "Here Comes The Sun" on the spot.
It's a beautiful, typical George Harrison love song.