12:42. And so betaking themselves to prayers, they besought him, that the sin which had been committed might be forgotten. But the most valiant Judas exhorted the people to keep themselves from sin, forasmuch as they saw before their eyes what had happened, because of the sins of those that were slain.
12:43. And making a gathering, he sent twelve thousand drachms of silver to Jerusalem for sacrifice to be offered for the sins of the dead, thinking well and religiously concerning the resurrection.
12:44. (For if he had not hoped that they that were slain should rise again, it would have seemed superfluous and vain to pray for the dead,)
12:45. And because he considered that they who had fallen asleep with godliness, had great grace laid up for them.
With godliness… Judas hoped that these men who died fighting for the cause of God and religion, might find mercy: either because they might be excused from mortal sin by ignorance; or might have repented of their sin, at least at their death.
12:46. It is therefore a holy and wholesome thought to pray for the dead, that they may be loosed from sins.
It is therefore a holy and wholesome thought to pray for the dead… Here is an evident and undeniable proof of the practice of praying for the dead under the old law, which was then strictly observed by the Jews, and consequently could not be introduced at that time by Judas, their chief and high priest, if it had not been always their custom.
2 Machabees Chapter 13
Antiochus and Lysias again invade Judea. Menelaus is put to death. The king's great army is worsted twice. The peace is renewed.
13:1. In the year one hundred and forty-nine, Judas understood that Antiochus Eupator was coming with a multitude against Judea,