appear to personate the souls of the dead who are also abroad at that time; hence to give bread to the children is the same thing as to give bread to the poor hungry souls. Probably the same explanation applies to the giving of soul-cakes to children and the poor on All Souls’ Day in Europe. (M71) A comparison of these European customs with the similar heathen rites can leave no room for doubt that the nominally Christian feast of All Souls is nothing but an old pagan festival of the dead which the Church, unable or unwilling to suppress, resolved from motives of policy to connive at. But whence did it borrow the practice of solemnizing the festival on that particular day, the second of November? In order to answer this question we should observe, first, that celebrations of this sort are often held at the beginning of a New Year,(168) and, second, that the peoples of North-Western Europe, the Celts and the Teutons, appear to have dated the beginning of their year from the beginning of winter, the Celts reckoning it from the first of November(169) and the Teutons from the first of October.(170) The difference of reckoning may be due to a difference of climate, the home of the Teutons in Central and Northern Europe being a region where winter sets in earlier than on the more temperate and humid coasts of the Atlantic, the home of the Celts. These considerations suggest that the festival of All Souls on the second of November originated with the Celts, and spread from them to the rest of the European peoples, who, while they preserved their old feasts of the dead practically unchanged, may have transferred them to the second of November. This conjecture is supported by what we know of the ecclesiastical institution, or rather recognition, of the festival. For that recognition was first accorded at the end of the tenth century in France, a Celtic country, from which the Church festival gradually spread over Europe. It was Odilo, abbot of the great Benedictine monastery of Clugny, who initiated the change in 998 A.D. by ordering that in all the monasteries over which he ruled, a solemn mass should be celebrated on the second of November for all the dead who sleep in Christ. The example thus set was followed by other religious houses, and the bishops, one after another, introduced the new celebration into their dioceses. Thus the festival of All Souls gradually established itself throughout Christendom, though in fact the Church has never formally sanctioned it by a general edict nor attached much weight to its observance. Indeed, when objections were raised to the festival at the Reformation, the ecclesiastical authorities seemed ready to abandon it.(171) These facts are explained very simply by the theory that an old Celtic commemoration of the dead lingered in France down to the end of the tenth century, and was then, as a measure of policy and a concession to ineradicable paganism, at last incorporated in the Catholic ritual.