2 Maccabees 12:44-45

44 For 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.

45 And 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.