However, following Joseph Franklin Rutherford's failed prediction that the ancient patriarchs and prophets would be physically resurrected in the same year, Memorial attendance rapidly declined.
[8] Although Jehovah's Witnesses typically eschew celebrating holidays, they regard the Memorial of Jesus' death as the most important day of the year,[9] as well as the one event that all Christians are commanded to commemorate in the Bible (1 Corinthians 11:24).
[13] A prayer is offered by an elder, and a talk is given on the fall of Adam and Eve, the importance of Jesus' death, and the distinction between the 144,000 "anointed" Witnesses and the "great crowd".
[13] At the end of the service, Witnesses observe the Lord's Evening Meal—a commemoration of the final meal that Jesus shared with his disciples in Jerusalem.
[16] The vast majority of Witnesses do not partake of the bread and wine, as they believe that only the 144,000 anointed individuals who will inherit the "spiritual Israel" in heaven are eligible to do so.
In any case, Jehovah's Witnesses avoid locations that they deem to be extravagant, given that the final meal that Jesus himself shared with his disciples took place in a simple dining room.