Prayer for the dead is mentioned as early as the last pre-Christian century (see II Macc. xii. 44), and a sacrifice for the dead, probably given in the form of charity, was known in Talmudic time (Sifre, Deut. 210; Hor. 6a). The reading of the chapter “Aḥare Mot” on the Day of Atonement suggested the idea of offering on that day a special prayer for the memory of the dead (comp. Pesiḳ. 174b with the interpolated sentence in Tan., Yelammedenu, Ha’azinu, and Kol Bo, lxx.). Regarding the extension of the prayer for the dead to other holy days, see the literature in Bet Yosef, Ṭur Oraḥ Ḥayyim, 621; M. Brück, “Pharisäische Volkssitten und Ritualien”; L. Löw, “Gesammelte Schriften,” i. 129, v. 29; I. Levi, “La Commémoration des Ames dans le Judaïsme,” in “R. E. J.” xxix. 43-60; Hamburger, “R. B. T.” ii., s.v. “Seelenfeier”; Hazkarat Neshamot (in which article the memorial service for Orthodox congregations is treated).