2 Maccabees 12:43–45
43 And making a gathering, he sent twelve thousand drachms of silver to Jerusalem for sacrifice to be offered for the sins of the dead, thinking well and religiously concerning the resurrection.
44 (For if he had not hoped that they that were slain should rise again, it would have seemed superfluous and vain to pray for the dead,)
45 And because he considered that they who had fallen asleep with godliness, had great grace laid up for them.
2 Maccabees 12:43–45 — The New Revised Standard Version (NRSV)
43 He also took up a collection, man by man, to the amount of two thousand drachmas of silver, and sent it to Jerusalem to provide for a sin offering. In doing this he acted very well and honorably, taking account of the resurrection. 44 For if he were not expecting that those who had fallen would rise again, it would have been superfluous and foolish to pray for the dead. 45 But if he was looking to the splendid reward that is laid up for those who fall asleep in godliness, it was a holy and pious thought. Therefore he made atonement for the dead, so that they might be delivered from their sin.