We are therefore clearly of opinion that no priest can on principle omit the _De profundis_, and we would take the liberty of reminding him of the munificent endowments established in former ages of the Irish Church for the exclusive object of having Requiem Masses said, and securing the suffrages of the faithful in aid of the suffering souls in Purgatory. We would refer our readers, for information on this point, to Dr. Lanigan’s _Ecclesiastical History of Ireland_, vol. iii. chap. 21. With regard to the proper time for saying the _De profundis_, we think that the practice of saying it at the foot of the altar is the most correct. We know this to be the course adopted by many priests, who descend from the altar, make a genuflexion or a reverence to the altar, and then standing recite the _De profundis_. By this plan it is made manifest that the _De profundis_ is a thing quite distinct from the Mass, and not appertaining to it. However, it is right to say that nothing decisive can be laid down as to the place and time of reciting it. There is a decree of the Sacred Congregation of Rites given by Merati in his _Series Decretorum_, p. 436, which is as follows: “Quando adest legatum quod sacerdos antequam discedat ab altari, recitet aliquod Evangelium, Psalmum, seu orationem post terminatam missam, debet oneri sibi injuncto satisfacere post finem missae exutis vestibus sacerdotalibus et cum sola cotta in altari vel in sacristia et sic legatum adimplere S. R. C., 31 Augusti, 1669, in Conversanen”. These words would appear to imply that in our case the sacred vestments should be taken off. However, on referring to the decree itself in Gardellini, we find its terms are not so comprehensive as the interpretation of Merati would make them. The following are the words: “2339. Conversan. Capitulum Collegiatae Rosigliani Dioecesis Conversanensis exposuit in S. R. C. Nicolaum _Franciscium in ejus sub quo decessit testamento_, reliquisse ejus bona dicto capitulo cum onere celebrandi Missam quotidianam et singulis diebus veneris de Passione et cum onere, terminata missa post Evangelium in principio erat verbum, etc., recitandi ipsam Passionem secundum Johannem. Et proinde cum dicta dispositio sit contra Ritus Ecclesiasticos supplicavit pro declaratione. An dicta passio recitanda sit post dictum Evangelium alibi per celebrantem? “Et S. eadem C. censuit: Recitandam esse post finem missae exutis vestibus sacerdotalibus et cum sola cotta in altari vel in sacristia. Hac die 31 Augusti, 1669”.