The Poor Souls are those who die in God’s friendship and are now in purgatory, a “state” of being, assured of their eternal salvation, but who are imperfect and still require purification to enter heaven where nothing imperfect can go.
They are Holy because while they are not yet perfect, they are on their way to heaven. They are “poor” because they are still suffering and are unable to pray or merit anything for themselves.
The Poor Souls Need Our Help
They need our help because they are suffering, unable to pray for themselves, and are at the complete mercy of everyone else’s prayers on earth.
Purgatory (Latin, “purgare”, to make clean, to purify) in accordance with Catholic teaching is a condition of temporal punishment for those who, depart this life in God’s grace, and are not entirely free from venial faults, or have not fully paid the satisfaction due for their transgressions.