See Kitzur SA 133:21
for a review of the rationale and a brief history of Yizkor, and its connection to "Mattnas Yad" etc.
For further research, see the footnotes for this s'if from Rav Goldin's Edition of KSA.
25 B"Y and D"M O"Ch 621
26 L'vush 490:9
27 Kerem Sh'lomoh O"Ch 668
Best Regards,
RRW
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