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he who relies solely on the justice of God, or he
who heroically offers his merits to the Poor Souls and trusts entirely in God's infinite mercy and
generosity? The latter without doubt.

Nor need you fear that the souls of your relatives, friends and benefactors will be slighted.
The Blessed Virgin distributes the good works offered for the Poor Souls according to that mea­
sure of charity and justice which God employs in the distribution of grace. She will therefore
favor with your merits preferably those souls to whom you have special obligations.

No special formula for making the heroic act is prescribed. For your convenience however, we give
the formula taken from St. Alphonse of Liguori. Its briefness lends itself to a frequent
recitation.

"Oh my God, in union with the merits of Jesus
and Mary, I offer You for the souls in Purgatory, all my satisfactory works, as well as those which
may be applied to me by others during my life, and after my death. So as to be more agreeable to
the Heart of Jesus and more helpful to the departed, I place them all in the hands of the
merciful Virgin Mary.

Invocations: We beseech You, O Lord, help the
souls detained in Purgatory, whom You have redeemed with Your Blood.

Lord Jesus, grant them (him/her) eternal rest.