This namaz means that the salaat is performed for the sake of sending it’s reward, as a gift, to the Marhum. This salaat can be performed at any time, as many times and for as many Marhumeen as desired. This salaat can be performed in the same manner as Subh prayer except that the Niyyat (Intention) is different. However it is more recommended to perform this salaat in the method taught by Imam Ja’far-as-Sadiq (A.S.) as follows:

1st Rakat	Sura-Al-Hamd followed by Sura-Al-Qadr
2nd Rakat	Sura-Al-Hamd followed by Sura-Al-Kawthar