2 Maccabees 12:43-46

He then took up a collection among all his soldiers, amounting to two thousand silver drachmas, which he sent to Jerusalem to provide for an expiatory sacrifice. In doing this he acted in a very excellent and noble way, inasmuch as he had the resurrection in mind; for if he were not expecting the fallen to rise again, it would have been superfluous and foolish to pray for the dead. But if he did this with a view to the splendid reward that awaits those who had gone to rest in godliness, it was a holy and pious thought. Thus he made atonement for the dead that they might be absolved from their sin.