The Spiritual Works of Mercy are oriented toward the soul. Though ideally applicable for all faithful, not everyone is considered capable or obligated to perform the first three Spiritual Works of Mercy before they possess the proper tact, knowledge or canonical training to do so. The remaining four Spiritual Works of Mercy are considered to be an obligation of all faithful to practice unconditionally.
The Seven Spiritual Works of Mercy and their Holy Scripture references are:
Admonish the Sinner
(Proverbs 27:17, Luke 15:7; 17:3 2 Timothy 4:2 )
Instruct the Ignorant
(Matthew 28:19-20 Mark 16:14-18 Luke 24:47-49 John 20:21 2 Timothy 3:16-17; 4:1-5 )
Counsel the Doubtful
(Matthew 13:18-23 Mark 4:13-20; 9:14-29 Luke 8:11-15 John 14:27)
Bear Wrongs Patiently
(Matthew 5:38-48 Luke 6:27-36 1 Peter 2:18-19)
Forgive Offenses Willingly
(Matthew 6:14-15; 18:15-35 Mark 11:25 Luke 11:1-4; 17:1-4 )
Comfort the Afflicted
(Psalms 9:8-11; 22:23-27, Psalms 27:4-5; 30:2-4, Psalms 46:2; 55:22, Psalms 56; 71:20-22, Psalms 116; 119:49-50 Jeremiah 29:11-14 Lamentations 3:21-24, 31-33 Nahum 1:7-8 Matthew 11:28-30 John 14:15-18, 27; 16:22-23
2 Corinthians 5:17 1 Peter 5:5-11 Revelation 21:4
Pray for the Living and the Dead
(2 Maccabees 38-46)