## Abstract

There is a widely recognized connection between Esther and 3 Maccabees. This is particularly so for the “noncanonical” sections of Esther and the letters and prayers in 3 Maccabees, which appear to be the result of direct borrowing. The direction of borrowing, however, is still debated. Although the Septuagint text has been the main basis of comparison, I suggest, in contrast, that the Vetus Latina is the best text for comparison. I argue that there are at least two stages of borrowing between the texts and that the borrowing goes in both directions.