“November 2^nd is the Commemoration of All the Faithful Departed, also known as All Souls Day, a day set aside to pray for all the dead. All Souls Day shifts the Church's focus on praying for the Faithful Departed throughout November. The need and duty of prayer for the dead has been acknowledged by the Church. It is recommended in the Scriptures of the Old Testament: ‘It is therefore a holy and wholesome thought to pray for the dead, that they may be loosed from sins’ (2 Macc. 12: 46). This duty is expressed in public and private prayers but especially in the offering of the Holy Sacrifice of the Mass for the repose of souls. It is also expressed in performing certain actions and reciting certain prayers that have indulgences attached to them. These actions and prayers are particularly directed for the souls who are being purified inPurgatory, waiting for the day when they will join the saints in heaven.”
 
An indulgence is the “remission before God of the temporal punishment due to sins whose guilt has already been forgiven, which the faithful Christian who is duly disposed gains under certain prescribed conditions through the action of the Church which, as the minister of redemption, dispenses and applies with authority the treasury of the satisfactions of Christ and the saints,” (Catechism of the Catholic Church, 1471).
 
“To gain a Plenary Indulgence (only one per day), the faithful must be in the state of grace and the following conditions must accompany the prescribed act:
1.       have the interior disposition of complete detachment from sin, even venial sin;
2.       receive the sacrament of confession
3.       receive the Holy Eucharist
4.       and recite prayers for the intentions of the Holy Father (e.g., one Our Father and one Hail Mary)
All attachment to sin, even venial sin, must be absent. If some of the above conditions are not fulfilled, the indulgence becomes partial.”
 
“A plenary indulgence, applicable only to the souls in purgatory, is granted to the faithful who perform the following prescribed acts:
1.       devoutly visit a cemetery on any and each day from November 1 to 8 (or any day during  and pray, if only mentally, for the departed;
2.       devoutly visit a church or an oratory on All Souls' Day and recite an Our Father and the Creed.”
 
“A partial indulgence, applicable only to the souls in purgatory, is granted to the faithful who perform the following prescribed acts:
1.       devoutly visit a cemetery and at least mentally pray for the dead;
2.       devoutly recite lauds or vespers from the Office of the Dead or the prayer, ‘Eternal rest grant to them, O Lord, and let perpetual light shine upon them. May the souls of the faithful departed, through the mercy of God, rest in peace. Amen.’”
 
Note: Due to the Covid-19 pandemic our Holy Father, Pope Francis, is permitting and/or encouraging the following:
 
1.The Plenary Indulgence for those that visit a cemetery and pray for the deceased, as established in the norm only in the individual days from November 1 to 8, can be transferred to other days of the same month until its end.
 
2. The Plenary Indulgence of November 2, established on the occasion of the Commemoration of all the deceased faithful, for all those that piously visit a Church or an Oratory and recite there the “Our Father” and the “Creed,” can be transferred not only to the preceding or the following Sunday or to the day of the Solemnity of All Saints, but also to another day of the month of November, to the free choice of individual faithful.
 
3. The elderly, the sick and all those that for grave reasons cannot leave their home will be able to obtain the Plenary Indulgence provided that, united spiritually to all the other faithful, completely detached from sin and with the intention of complying as soon as possible with the three usual conditions (Sacramental Confession, Eucharistic Communion and Prayer according to the Intentions of the Holy Father), recite, before an image of Jesus or of the Blessed Virgin Mary, pious prayers for the dead, for example, the Praises and Vespers of the Office of the Dead, the Marian Rosary, the Divine Mercy Chaplet, other prayers for the dearest deceased of the faithful or spend time in meditative reading of one of the evangelical passages proposed by the Liturgy of the Dead, or carry out a work of mercy, offering to God the pains and hardships of their life.
 
4. All priests equipped with the opportune faculties, should offer themselves with particular generosity to the celebration of the Sacrament of Penance and administer Holy Communion to the sick.
 
5. In order that the souls in Purgatory be helped by the intercessions of the faithful and especially with the Sacrifice of the Altar that is pleasing to God (cf. Conc. Tr. Sess. XXV, decr. De Purgatorio), all priests are warmly invited to celebrate Holy Mass three times on the day of the Commemoration of the deceased faithful, as in the norm of the Apostolic Constitution “Incruentum Altaris,” issued by Pope Benedict XV, of venerable memory, on August 10, 1915.
 
(Sources: catholicculture.org, Enchiridion of Indulgences, 22 October 2020 Decree of the Apostolic