Prayers for the dead is a practice accepted and endorsed in Roman Catholicism and generally rejected by Protestants. The Roman doctrine finds a basis in 2 Maccabees (xii, 40-46) and is inextricably tied to its doctrine of purgatory. With the exclusion of some High Church Anglicans, Protestantism deems prayers for the dead useless, as Hebrews 9:27 states: "And as it is appointed unto men once to die, but after this the judgment" (KJV).
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- Prayers for the Dead from New Advent Catholic Encyclopedia.