2 Maccabees 12:43–45
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. 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… Therefore he made atonement for the dead, so that they might be delivered from their sin.
Second Temple Jews already offered vicarious rites for the dead because they believed in resurrection. Paul, a Pharisee of Pharisees, argues from a related practice in the Corinthian church. The Restoration did not invent concern for the dead. It restored the authorized ordinance that matches Paul’s passing remark and Maccabean piety.

