“Judas Maccabeus also took up a collection, man by man, to the amount of two thousand drachmas of silver. He 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 was not expecting that those who had fallen would rise again, it would have been superfluous and foolish to pray for the dead. But if he was looking to the splendid reward that is laid up for those who fall asleep in godliness, it was a holy and pious thought. Therefore he made atonement for the dead, so that they might be delivered from their sin.”
Judas Maccabeus took up a collection from each man so that he had 2,000 silver drachmas, about $50,000 USA. He sent this money to Jerusalem for a sin offering. This is where the text becomes interesting. This biblical author accounts for the resurrection. This is a clear indication that he or they believed in the resurrection of these dead soldiers. Why pray for the dead if they do not rise? If you fall asleep in godliness, they will have a splendid reward. In fact, they made atonement for the dead so that they could be delivered from sin. This is the only text that indicates that you can affect the dead after they have died. This is often viewed as a justification for purgatory since something can happen to the dead before they are fully resurrected. The Latter Day Saints, Mormons, also believe that people can be saved after their death. Clearly this is a prayer or atonement for a person who has died, not a living person. Here is the mention of the resurrection a little over 100 years before the time of Jesus of Nazareth.