Several levels can be set on the ofrendas . Generally on the top level the images of the Saints and the Crucifix are set. For each defunct relative a candle is set. Their light is thought to guide them on their way back. Flowers, specially Cempasuchitl , adorn the ofrenda.
Flowers represent the fugacity of life.
Water also purifies and cleanses. Incense, Copal , is burned and thought to elevate prayers to God. Pictures of the defunct are placed on the ofrenda , as well as some of their favorite cloths, perhaps a hat or a shawl. For the children, they set some small toys. Food is specially prepared for the souls.