Yizkor “Those who have passed away also require atonement.” Sifrei, Shoftim 210
Yizkor, a special memorial prayer for the departed, is recited on Yom Kippur during the Morning Service. In the machzor, it is on pages 210–211. The word yizkor means “remember.” It is the first word of the prayer and also represents its overall theme. In this prayer, we beseech G‑d to remember favorably the souls of our relatives who have passed on in the merit of the charity that we will give in their honor after the conclusion of Yom Kippur. It is preferable to recite Yizkor in a congregational setting because of the special power of congregational prayer and the presence of the Torah scrolls. Nevertheless, when it is not possible to attend services, Yizkor can be recited at home.
WHY YIZKOR? Yom Kippur is a day of atonement not only for the living but also for those who have passed on. Indeed, the Torah calls this day Yom Hakipurim, in the plural (Day of Atonements), which some have explained refers to two atonements: for the living and for the dead. Gan Eden (Paradise) is not a monolithic world but one comprised of myriad dimensions and levels. The proper positioning of the soul in the afterlife is determined on Yom Kippur. This determination is mostly shaped by the actions the deceased took while alive in this
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world. However, we can intervene and positively influence the judgment of the soul on Yom Kippur: good deeds performed in the memory of the deceased are credited to them, atone for them, and give their soul an elevation. This results from the fact that while Gan Eden is a most pleasurable realm, it is not the most important realm; with all of its deficiencies, our physical world is of greater importance. Only here is it possible to perform a mitzvah that affects both the physical and spiritual realms and fulfills the purpose of Creation.
