This sacrament, promulgated by St. James the Apostle (Jas 5:13-15), can be administered to the faithful after reaching the age of reason who are in danger because of illness or old age. By the anointing with blessed oil and the prayer of a priest, the sacrament confers on the person comforting grace; the remission of venial sins and inculpably unconfessed mortal sins, together with at least some of the temporal punishment due for sins; and, sometimes, results in an improved state of health.
The matter of this sacrament is the anointing with blessed oil (olive oil, or vegetable oil if necessary) of the forehead and hands; in cases of necessity, a single anointing of another portion of the body suffices. The form is: ''Through this holy anointing and his most loving mercy, may the Lord assist you by the grace of the Holy Spirit so that, when you have been freed from your sins, he may save you and in his goodness raise you up.''
Anointing of the sick, formerly called extreme unction, may be received more than once, e.g., in new or continuing stages of serious illness. Ideally, the sacrament should be administered while the recipient is conscious and in conjunction with the sacraments of penance and the Eucharist. It should be administered in cases of doubt as to whether the person has reached the age of reason, is dangerously ill or dead.
The sacrament can be administered during a communal celebration in some circumstances, as in a home for the aged.
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Excerpted from the Catholic Almanac.