I’m sure that there are kabbilistic reasons for lighting candles but I think that the original minhag of lighting candles for a yahrtzeit is because in the days before electricity, candles were the source of light for the shul and house so it was considered a big zchus to light a candle in order that people could learn Torah. There was a concept of “Ner lamoar”. If someone wanted to learn at night he could only do this while there were candles lit so donating a candle to a shul or lighting a candle in one’s home in order to use it for Torah learning was a zchus for the neshama of the niftar. People can fulfill this nowadays by learning or donating money to a shul/yeshiva.
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