During the darkest hours of Samhain eve, the Lord of the Dead called up all the lost souls for resentencing. Wayward souls were sentenced to spend 12 months in the afterlife in an animal form, while good souls received another 12 months of death, although in the form of human beings. Living persons held a "Samhain vigil" during these dark hours to pray for the lost souls.

The Celts made offerings of food and wine to the Lord of the Dead, so that he would be more agreeable in his sentencing of the lost souls. Offerings also were set out for the returning dead themselves, so that they could refresh themselves and be less inclined to cause mischief. The Celts dressed in disguises so as to fool the spirits into passing them by. Masked villagers led parades in an effort to entice spirits out of town.

The Romans spent a lot of time worrying about the dead, and several of their festivals influenced Halloween. The most significant was Lemuria, held in May. Its purpose was to appease the lemures, who were either evil ghosts or the ghosts of people who died without a surviving family. These were trouble-making spirits, and great pains were taken to honor them and encourage them not to haunt homes and businesses.

Christianity absorbed all of these pagan beliefs and rites, and by the 7th century, Samhain was assimilated into All Saints' Day and All Souls' Day in the Christian calendar of holy days. The Church approved honoring the dead with soul cakes, little square buns decorated with currants. The cakes were given away to the village poor, who in turn would pray for the dead. "Soulers" would walk about begging for cakes. People who feared the spirits of the dead — or feared for them — were encouraged to give generously. The Church also allowed masquerading, but emphasized that it was to honor dead saints and not to frighten off spirits.

Over time, the practices degenerated into a custom for young men and boys to go from home to home singing "souling songs" in exchange for ale and food for themselves. Trick or treat!

In Victorian times, parties and divination games were added to what was now a celebration, not a solemn and dreaded time. The Irish contributed the jack-o-lantern to Halloween lore. In the old country, a hollowed out turnip or beet with a candle inside was used to scare away spirits in the night. Irish immigrants to America substituted pumpkins.

This international brew of customs found its greatest expression in America. Nowhere else in the world is Halloween celebrated on such a grand scale. Meanwhile, Wiccans and Pagans the world over have created rituals to restore some of the original meaning to Samhain — a time when the worlds of the living, dead and spirit collide.