The Last Rites or The Anointing of the Sick is usually associated with the Catholic religion. The Last Rites are given to a person who is terminally ill, or those whom are about to die. The following will help you perform Last Rites.
Make sure, if you can, that all previous Catholic rituals are completed by the dying. These would include Baptism, Communion and Confirmation. Without these rituals previously done, the Last Rites, according to the Catholic faith, cannot be administered. If the dying person cannot communicate with you and no one can verify that he has received the other sacraments, assume that he has.
Call for a priest to come to the person who needs to receive Last Rites. It may not be possible for the family priest or a priest the person knows to administer the Last Rites. The person needing Last Rites might not be near home or the priest may be away on a trip. Have another priest ready to administer the Last Rites, just in case.
Give the priest room while he performs the Last Rites. He will first anoint the dying with sanctified oils on the forehead. Then he will recite the prayer said during the Anointing of the Sick rite.
Pray for the person who is being administered his or her Last Rites.
The Last Rites can still be performed if the priest knows beforehand that the dying will need to complete them. The priest will have to prepare for them and all will be administered at the same time. The Last Rites can also be given to a person who is chronically ill. For instance a person with Alzheimer's Disease can receive his Last Rites even if he isn't on his death bed. A Catholic priest is the only person who has the proper authority to administer Last Rites.