Dates: c. 124 BC · Wikipedia
Summary: 2 Maccabees 12:39–45 is the earliest explicit Jewish witness that the living can
aid the dead. Finding idolatrous tokens on his fallen soldiers, Judas Maccabeus takes up a
collection and sends a sin offering to Jerusalem for them, reasoning from the
resurrection that to "pray for the dead" is "an holy and good thought" — making "a reconciliation
for the dead, that they might be delivered from sin." It is the seed of the later prayers-for-the-dead /
purgatory line.
And when he had made a gathering throughout the company to the sum of two thousand drachms of silver, he sent it to Jerusalem to offer a sin offering, doing therein very well and honestly, in that he was mindful of the resurrection:
— 2 Maccabees 12:43 (KJV/Apocrypha), Wikisource. After idolatrous amulets are found under the coats of the dead (vv. 39–40), Judas does not write them off: he gathers silver and sends it to the temple as an offering on their behalf — an act assuming that the condition of the dead is not yet fixed beyond all help.
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.
— 2 Maccabees 12:44 (KJV/Apocrypha), Wikisource. The author grounds the practice in the resurrection hope: it would be "vain to pray for the dead" if the dead simply ceased to be. Intercession for them only makes sense because they live and will rise — an intermediate state in which their case is still open.
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.
— 2 Maccabees 12:45 (KJV/Apocrypha), Wikisource. The dead "that died godly" have "great favour laid up" for them, and the offering is "to make a reconciliation for the dead, that they might be delivered from sin." This is the text the Latin West would later marshal for a post-mortem cleansing and the suffrages of the living.