How do I explain praying for the dead?

A friend just asked me where in Scripture is the topic of praying for the dead (She’s not Catholic).
I mentioned the Book of Macabbees. Is there any place else:

These links should be helpful for understanding the Catholic Church’s teachings on praying for the dead. If you have any further questions or concerns that are not answered by these links, please contact Catholic Answers directly.
**Recommended Reading:
*] The Roots of Purgatory
*] If the souls in purgatory are destined for heaven, why do we pray for them?

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