Every one of us who desires to manifest his love for the dead and give them real help, can do this best of all through prayer for them, and in particular by commemorating them at the Liturgy, when the particles which are cut out for the living and the dead are let fall into the Blood of the Lord with the words: "Wash away, O Lord, the sins of those here commemorated by Thy Precious Blood, by the prayers of Thy saints." We can do nothing better or greater for the dead than to pray for them, offering commemoration for them at the Liturgy, Of this they are always in need, and especially during those forty days when the soul of the deceased is proceeding on its path to the eternal habitations. The body feels nothing then: it does not see its close ones who have assembled, does not smell the fragrance of the flowers, does not hear the funeral orations. But the soul senses the prayers offered for it and is grateful to those whe make them and is spiritually close to them.
O relatives and close ones of the dead! Do for them what is needful for them and what it within your power. Use your money not for outward adornment of the coffin and grave, but in order to help those in need, in memory of your close ones who have died, for churches, where prayers for them are offered. Show mercy to the dead, take care for their souls. Before us all stands that same path, and how we shall then wish that we would he remembered in prayer! Let us therefore be ourselves merciful to the dead.
As soon as someone has reposed, immediately call or inform a priest, so he can read the "Prayers on the Departure of the Soul," which are appointed to be read over all Orthodox Christians after death. Try, if it be possible, to have the funeral in church and to have the Psalter read over the deceased until the funeral. The funeral need not be performed elaborately, but most definitely it should be complete, without abbreviations; think at this time not of yourself and your convenience, but of the deceased, with whom you are parting forever. If there are several of the deceased in church at the same time, don't refuse if it be proposed to serve the funeral for all together. It is better for a funeral to be served for two or more of the deceased at the same time, when the prayer of the close ones who have gathered will be all the more fervent, than for several funerals to be served in succession and the services, owing to lack of time and energy, abbreviated; because each word of prayer for the reposed is like a drop of water to a thirsty man. Most definitely arrange at once for the serving of the forty-day memorial, that is, daily commemoration at the Liturgy for the course of forty days. Usually, in churches where there are daily services, the deceased whose funerals have been served there are commemorated for forty days and longer. But if the funeral is in a church where there are no daily services, the relatives themselves should take care to order the forty-day memorial wherever there are daily services. It is likewise good to send contributions for commemoration to monasteries, as well as to Jerusalem, where there is constant prayer at the holy places. But the forty-day memorial must he begun immediately after death, when the soul is especially in need of help in prayer, and therefore one should begin commemoration in the nearest place where there are daily services.
Let us take care for those who have departed into the other world before as, in order to do for them all that we can, remembering that "Blessed are the merciful, for they shall obtain mercy."