Their concern was less for their wives, and children, and for their brethren, and kinsfolks: but their greatest and principal fear was for the holiness of the temple. 15:18
Judas sent silver to Jerusalem to be offered for the sins of the dead. (Because he hoped the dead would rise again. Otherwise there would be no reason to pray for the dead.)
12:43-44
It is, therefore, a holy and wholesome thing to pray fro the dead, so they can be delivered from their sins.
12:46