The album's liner notes state that "Pentecost III is dedicated to Tony Doyle, to Lin Mari Lowles, and to all the people who shared the grief of the terrible tragedy that befell us all this year 1994". Tony and Lin were two old friends of Anathema. Tony died from heart complications in his early twenties and on the way to the funeral, Lin died in a traffic accident.
The track "Memento Mori" contains the hidden track "Horses / 666." On the Pentecost III/Crestfallen EP re-issue this hidden track is moved to the end of 'They Die', the last track on the disc.