THE HEROIC ACT IN FAVOR OF THE SOULS IN PURGATORY
O MY GOD! for Thy greater glory, and to imitate as closely as possible the generous Heart of Jesus, my Redeemer, and also to testify my devotion to the Blessed Virgin, my Mother, who is also the Mother of the Souls in Purgatory, I place in her hands all my satisfactory works, as well as the fruit of all those which may be offered for my intention after my death, that she may apply them to the Souls in Purgatory according to her wisdom and good pleasure. Amen.
This Heroic Act of Charity is the completely unselfish offering to God of all the satisfactory value of one's prayers and good works --- plus the value of any that might be offered for one after one's death --- for the benefit of the Souls in Purgatory, rather than for oneself. The "satisfactory value" of a good work is its value with regard to making up for our sins and reducing our stay in Purgatory. However, the "meritorious value" of our good works is inalienable, i.e., our merits, which give us a right to an increase of glory in Heaven, cannot be applied to anyone else. Moreover, a person who has made the Heroic Act may still pray for himself, friends and other intentions.
The Heroic Act is revocable at will and is not a vow. Its actual ratification depends on the will of God. By making this act with purity of intention, one is relying upon the mercy of God and the prayers of the Communion of Saints to assist his soul after death. The Heroic Act was approved and encouraged by Pope Benedict XIII [1724-1730].
According to the Raccolta of 1932: The faithful who make the Heroic Act in favor of the Souls detained in Purgatory, may gain an indulgence." At the time this was a plenary indulgence with special conditions attached, such as attending Mass, receiving Holy Communion in supplication for the Holy Souls, etc.
His Holiness, Leo XIII, Jan. 17, 1888, granted to the faithful who shall perform some pious practice for the relief of the Souls in Purgatory, every day during the whole month of November, whether in public or in private, an indulgence of seven years and as many quarantines on each day of the month; a plenary indulgence, once during the same month, on any day of the month, on the usual conditions: confession and communion, and a visit to a church or public oratory, and there praying for the intention of the Sovereign Pontiff.
It is my understanding that it carries a partial indulgence now.