The Brazil star was full of praise for "fantastic person" Sarri after he instilled a far more positive attitude in the squad than under Antonio Conte.
Luiz started just nine Premier League games last season after a rumoured row with the former Blues chief.
But the feel-good mood is back at Stamford Bridge, with Luiz saying: "Sarri is giving us a lot of happiness to play football. We are trying to enjoy.
"He gives us a lot of confidence. He shows us what he wants. He gives us the details about the game.
"He works hard in every situation. And also as a human he’s a fantastic person.
"Every single day he says to us, 'you have the best job in the world, so you have to enjoy.'
"[He says] ‘You have to try to do this with a big smile. Many people in the world don’t have this privilege.'"
Luiz started Chelsea's 1-1 draw with Liverpool yesterday – partnering Antonio Rudiger in the heart of defence.
The Blues looked set to steal all three points thanks to Eden Hazard's first-half strike, only for a last-gasp stunner from Daniel Sturridge to ruin their day.
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