2 Maccabees 12:43-45

New Revised Standard Version, Anglicised

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 honourably, 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.