פירוש על קידושין 62:11

May I be an atonement for his resting: All the bad which is supposed to come upon his soul should come upon me.

From then onward: He already received what he [needed to] receive. For the judgment of the wicked among Israel in Geihinnom is only twelve months.

This baraita talks about how one honors one’s parents. Honoring means attributing credit to them in their lifetime and remembering them for a blessing in their death.