2 Maccabees 12:43–45

He then collected from them, man by man, the sum of two thousand drachmas of silver, which he forwarded to Jerusalem for a sin-offering. In this he acted quite rightly and properly, bearing in mind the resurrection—for if he had not expected the fallen to rise again, it would have been superfluous and silly to pray for the dead—and having regard to the splendour of the gracious reward which is reserved for those who have fallen asleep in godliness—a holy and pious consideration! Hence he made propitiation for the dead, that they might be released from their sin.