The Book of Psalms is the most comprehensive book of prayers ever written. Among the 150 psalms contained in the book, there are to be found words that are suitable for every conceivable occasion. Therefore it is not surprising that, in every generation, Jews would no more think of setting out from home without their copy of the Tehillim (Psalms), to satisfy their souls, than they would of going without provisions to eat to satisfy their bodies.

Psalms that have been identified by the Rabbis as being particularly appropriate for reciting at a cemetery are:

• Psalm 33 - describing God's watchfulness over His subjects, shielding them from evil.
• Psalm 16 - containing an allusion that placing one's faith in God will lead to His protection in this world and for eternity.
• Psalm 17 - a request to God to listen to our prayers and to grant us a good portion in this world and the next.
• Psalm 72 - describing the attributes of a king, including acting righteously. Some Rabbis are of the opinion that this psalm is a prayer for the Messiah.
• Psalm 91 -declaring that God protects those that trust in Him.
• Psalm 104 -praising God as the creator of the world and all its wondrous contents.
• Psalm 130 - an intense prayer that God will listen to our pleas and forgive us our sins.

As with Mishnah, some have the practice to recite verses from the Psalms the initial letters of which spell out the Hebrew name of the deceased. Psalm 119 is particularly suitable for this. Its 176 verses are divided into groups of eight, the verses in each group all beginning with the same Hebrew letter. There are 22 groups of verses, one for each letter of the alphabet.