Yarhtzeit Candle

There is no mention in Shas, of Ner Neshamah (Yahrzeit Licht).

The Mishna in Ms.Brachos (53a) that says not to use a Ner Shel

Meisim for Havdalah,refers to a candle used for the Levaya etc.

and not a Yahrzeit candle, which probably may be used for Havdalah.

The Gemoro in Kesubos (103a) Rebbie left a Tzavo’oh  with his

sons to have a candle burning  at the table,  refers  to

Shabbos candles and not Yahrzeit candles.

The first mention of Ner Neshama is probably the Kol Bo in

Hilchos Yom Kipurim. The Kol Bo writes to light a Ner

for deceased parents, on Erev Yom Kippur, so they will have

a Kapparah.

It is very likely, the parents have a Kapparah, because of the Klall

of  ברא מזכה אבא  , The Mitzvohs a child does benefits

the deceased parents.

The Tur writes (630) There is a special Inyan to have

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lots of candles in Shul on Yom Kippur.

In the olden days, the largest and one of the few

expenses  a Shul had, was Ner Lamo’or. Bees wax was a very

expensive commodity .

It is possible, the Chachamim tried to entice the people

to donate Ner Lamo’or, so they attached the special

Segulah of Kappara for the Meisim, a Siman Tov for the

living and the Ner Hashem Nishmas Adam for a Yahrzeit.