2 Maccabees 12:43–45

⁴³And when he had made a gathering throughout the company to the sum of two thousand drachms of silver, he sent it to Jerusalem to offer a sin offering, doing therein very well and honestly, in that he was mindful of the resurrection: ⁴⁴For if he had not hoped that they that were slain should have risen again, it had been superfluous and vain to pray for the dead. ⁴⁵And also in that he perceived that there was great favour laid up for those that died godly, it was an holy and good thought. Whereupon he made a reconciliation for the dead, that they might be delivered from sin.