Mercy is God's greatest attribute. Throughout His life, Jesus healed the sick, the blind, the lame, fed the hungry,
providing both physical and spiritual sustenance. By example, he showed us the second part of the Great Commandment - how to love our
neighbor.
He promised that even a glass of water given to the thirsty earns eternal reward. We love our neighbor, not only
through corporal works, but also through our good will toward their welfare: pardoning their offenses toward us, and supporting their defects.
All works of charity may be offered to God for the dead, and contain great satisfactory virtue.
We may offer all our works, our joys, our sufferings, and our prayers for the Holy Souls' relief and release. By doing so, we make an
Heroic Act of Charity toward the souls in Purgatory.
We cede to their benefit all our works of satisfaction - the satisfactory value of all the works of this life, plus all the sufferings that may be given us after death in our judgment.
We offer them, in their entirety, reserving nothing to discharge whatever debt we may have incurred. We place all in the merciful and loving hands of
Mary, our Mother, that she may distribute them to those souls most needy, most deserving, according to her good pleasure for the greater glory
of the Most Holy Trinity.
We make this absolute and voluntary donation on behalf and in favor of the Holy Souls. We understand that we offer the satisfactory value of our
works, and in no way the merit attached to them that has a corresponding degree of glory in Heaven. Merit is personal and is
not transferable.
(Paraphrased from (Schouppe, Chapter 31, pp.262, 264-265)
