In Jewish tradition, studying the Torah is regard as a Mitzvah - a highly meritorious activity. The pursuit of knowledge elevates the human soul and is the basis of a person's intellectual and spiritual development.

It is regarded as particularly appropriate to undertake Torah study in the merit of the deceased, thereby linking one's own spiritual development with the divine realms in which the soul of the deceased now 'resides'. One custom in this regard is to study passages from the Mishnah (Oral Law). This is because the Hebrew word Mishnah, spelled mem-shin-nun-hei, is comprised of the very same letters as the word Neshamah (soul), spelled nun-shin-mem-hei. This is understood to mean that through the process of learning, benefit will accrue to both the person studying and the soul of the deceased person in whose merit the studying is being undertaken.

Although there is no requirement to study any sections in particular, there is a custom to select those passages that begin with the letters of the Hebrew name of the deceased. So, for example, if the deceased was called Dinah (spelled Daled, Yud, Nun, Hei), then passages to be studied would include those that begin with a Daled, a Yud, a Nun and a Hei.

Upon the completion of a portion of study, a public gathering, known as a Siyum is often held. See the section on Siyum for further details.