Do Last Rights forgive one of all sins for the dead?

I do not understand how one who has died can be absolved of all the sins one has done in life if that person has not repented and asked for God’s forgiveness while still alive just by receiving Last Rights.

Please enlighten me.

To validly receive a sacrament a person must be alive. Thus to receive Last Rites, the person must be alive.

The grace of the sacrament cannot be fruitful if the individual does not have a repentant heart, so repentance on the part of the individual is a must.

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