2 Maccabees 12:43–45

⁴³He 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. ⁴⁴For 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. ⁴⁵But 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, that they might be delivered from their sin.