[1] Kristofferson had become the toast of Nashville in the early 1970s, with the massive success of compositions including "For the Good Times", "Me and Bobby McGee", "Sunday Morning Coming Down", and "Help Me Make It Through the Night", among many others.

"Why Me" was recorded by Kristofferson in 1972, featuring backing vocals by soon-to-be wife Rita Coolidge and up-and-coming singer-songwriter Larry Gatlin.

According to country music historian Bill Malone, Kristofferson wrote the song during an emotionally low period of his life after having attended a religious service conducted by the Rev.

[2] Malone wrote, "'Why Me, Lord'" - as the song is sometimes known - "may seem greatly out of character for Kristofferson, but it can be interpreted as his own personal religious rephrasing of 'Sunday Morning Coming Down.'

Malone described Kristofferson's gruff vocal styling as "perfect" for the song, since "he sounds like a man who has lived a lot but is now humbling himself before God.

Kristofferson had just attended a rough screening of a movie Johnny and June were heavily involved in, entitled The Gospel Road.

Johnny Cash's memoir Man in Black reiterated the story that Larry Gatlin sang "Help Me" at the Evangel Temple, which inspired Kristofferson to write the song.