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).