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. He had a hit of his own as well, with "Loving Her Was Easier (Than Anything I'll Ever Do Again)."

"Why Me" was recorded by Kristofferson in 1972, and features backing vocals by soon-to-be wife Rita Coolidge and up-and-coming singer-songwriter Larry Gatlin. It was included on the album, Jesus Was a Capricorn and, in 1973, the song became the biggest hit of his career.

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. Jimmie Rogers Snow. 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.' In this case, he is 'coming down' not from drugs, but from the whole hedonistic euphoria of the (1960s)." Malone also 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 said he went with friends to the church service where he was moved by Larry Gatlin's song "Help Me (Lord)". He said that he had never thought of needing help, but he was at a low point in his life. When the pastor asked the congregation, "Is anybody feeling lost?" "Up goes my hand," Kristofferson says. The Pastor then asked, "Are you ready to accept Christ? Kneel down there." "I'm kneeling there," Kristofferson continues, "and I carry a big load of guilt around...and I was just out of control, crying. It was a release. It really shook me up." Kristofferson later said, "It was just a personal thing I was going through at the time. I had some kind of experience that I can't even explain."

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Wikipedia