(20) A raiser of taxes.--The marginal version is to be preferred, as it gives the meaning of the word "exactor," or "oppressor," which it has in Exodus 3:7, and in every passage where it occurs, except perhaps Isaiah 9:4. The new king of the north causes the "oppressor" to pass through "the majesty of the kingdom" (a phrase occurring elsewhere only in Psalm 145:12; but comp. 1Chronicles 29:25), meaning the "richest parts of his kingdom," and not necessarily Palestine. The effect of this policy was that the king fell a victim to a conspiracy in a few days. According to St. Jerome, the person alluded to was Seleucus Philopator.

With this verse the first part of the prophecy concludes. It is to be observed that thus far (1) notes of time are very scanty; we only meet with indefinite expressions, such as "in the end of years" (Daniel 11:6), "certain years" (Daniel 11:13), "within few days" (Daniel 11:20), and vague terms expressing sequence of time. (2) There is nothing in the text which implies any change of sovereigns, except in Daniel 11:7; Daniel 11:19. It follows from a careful study of these verses that according to their natural and literal sense they speak of only two southern kings and only one northern king. The southern king of whom we read most is apparently the offspring of the daughter of the first southern king, mentioned in Daniel 11:5, and it is he who engages in conflict with the first northern king, and with his sons (Daniel 11:10). The whole prophecy is eschatological, and refers to two opposing earthly powers which will affect the destiny of God's people in the last times. It relates a series of wars and political intrigues between these two powers, all of which prove futile, and it concludes with the account of the death of the first northern king. Daniel 11:20 is a transition verse, in which another character is introduced, who will mark the approach of the end; while Daniel 11:21 introduces the most prominent object of the prophecy--a person who remains before the reader till the end of the chapter, while the southern king gradually disappears (Daniel 11:25; Daniel 11:27; Daniel 11:40), and what is apparently his country is mentioned without its sovereign in Daniel 11:43.

Verse 20. - Then shall stand up in his estate a raiser of taxes in the glory of the kingdom; but within few days he shall be destroyed, neither in anger, nor in battle. The rendering of the LXX. differs very much from this, "Then shall a plant arise out of his root to the restoration (ἀνάστασις) of the kingdom, a man striking the glory of a king." It is impossible to find any connection between the opening clause of this and the corresponding clause in the Massoretic. Some of the other clauses contain echoes of the Massoretic, or vice versa. The first clause of ver. 21 in the LXX. really belongs to this verse, "In the last days he shall be broken, not in wrath nor in war," reading thus, אֲהַרֹנִים ('aharoneem) instead of אֲהָדִים ('ahadeem). Theodotion agrees in the first clause with the Septuagint, but is equally unintelligible, "There shall arise out of his root one removing a plant of the kingdom; on his preparation he shall act (πράσσων), the glory of the kingdom: yet in those days he shall be broken, and not openly (ἐνπροσώποις) nor in war shall he stand." The Peshitta renders, "In his stead shall one stand up who shall cause a ruler to pass through even the glory of your kings; and in a few days he shall be destroyed, not in tumult, nor in battle." The Vulgate renders, "In his stead shall stand a vile person (vilis-simus), and unworthy of royal dignity; and in a few days he shall be broken, not in fury, nor in battle." Difficult as is the interpretation of the words, just as difficult is it to find out the reference. Seleucus Philopator, who succeeded Antiochus, might be called a "raiser of taxes," as he had to meet as best he could the heavy demands of the Roman treasury. The rendering of the Revised suits also, "causing the exactor to pass through the glory of the kingdom." The reference might be to Heliodorus, were there any probability that he ever made an expedition to rob the temple. Certainly the story in 2 Maccabees makes it doubtful. It is not likely that Palestine would be exempt from taxation. To a Jew resident in Palestine - the land the possession of which had been the occasion or' so many wars - it might well seem the glory of the Syrian kingdom. But within few days he shall be destroyed. It is difficult to understand how the writer could reckon the reign of Seleucus Philopator as only a few days. His reign of twelve years was certainly much shorter than that of his father Antiochus, but longer than that of Epiphanes his brother, or of Seleucus III his uncle. The Greek versions do not give this clause. If we do not resort to the somewhat desperate remedy of altering the reading, we are compelled to measure the days from the taxing of Judaea. A good deal might be said for the reading of the LXX. He shall be destroyed, neither in anger, nor in battle. If we may assume as correct the unsupported account of Appian, that Seleucus IV. was assassinated by Heliodorus, we can see that he was destroyed "not in batlle." It conveys an idea of the facts of the case different from that given in Appian, when we say he was "not destroyed in anger." Moreover, the fact that Josephus refers to the death of Seleucus Philopator in terms that imply that be knew nothing of his violent death, makes his alleged assassination by Helio-dorus at least doubtful.

11:1-30 The angel shows Daniel the succession of the Persian and Grecian empires. The kings of Egypt and Syria are noticed: Judea was between their dominions, and affected by their contests. From ver. 5-30, is generally considered to relate to the events which came to pass during the continuance of these governments; and from ver. 21, to relate to Antiochus Epiphanes, who was a cruel and violent persecutor of the Jews. See what decaying, perishing things worldly pomp and possessions are, and the power by which they are gotten. God, in his providence, sets up one, and pulls down another, as he pleases. This world is full of wars and fightings, which come from men's lusts. All changes and revolutions of states and kingdoms, and every event, are plainly and perfectly foreseen by God. No word of God shall fall to the ground; but what he has designed, what he has declared, shall infallibly come to pass. While the potsherds of the earth strive with each other, they prevail and are prevailed against, deceive and are deceived; but those who know God will trust in him, and he will enable them to stand their ground, bear their cross, and maintain their conflict.Then shall stand up in his estate a raiser of taxes in the glory of the kingdom,.... This was not Antiochus Epiphanes, as Theodoret, he is designed in the next verse; nor Ptolemy Epiphanes; as Porphyry, for he did not succeed Antiochus the great; nor Tryphon, tutor to Antiochus, as some Jewish writers; but Seleucus Philopator, the eldest son of Antiochus the great; who succeeded him, and was settled in his kingdom in his father's room, and stood upon his basis; and might well be called a raiser of taxes, being not only a covetous man, and a lover of money above all things; and therefore laid heavy taxes on his subjects, to gratify his avarice; but was indeed obliged to it, to raise the thousand talents yearly to pay the Romans, which his father had laid himself under obligation to do; and this took up the whole life of this his successor; for as there were twelve thousand talents to pay, a thousand each year, and Seleucus reigned in all but twelve years at most, he did nothing but raise taxes yearly to pay this tribute. It may be rendered, "then shall stand upon his basis": or, "in his room", as the Vulgate Latin version, in the room of Antiochus the great, "one that causes the exactors to pass through the glory of the kingdom" (o); that causes tax gatherers to go through the kingdom, and collect the tax of the people, who are the glory of the kingdom, especially the rich, the nobility, and gentry; or money, which is the glory of a nation: or, "shall cause the exactors to pass over to the glory of the kingdom"; that is, cause a tax gatherer to go over from Syria to the glorious land, or the glorious part of his dominion, the land of Judea; and so may have respect particularly to Heliodorus his treasurer, whom he sent to Jerusalem to demand the treasure of money he heard was laid up in the temple there; in the Apocrypha:

"Now when Apollonius came to the king, and had shewed him of the money whereof he was told, the king chose out Heliodorus his treasurer, and sent him with a commandment to bring him the foresaid money.'' (2 Maccabees 3:7)

but within few days he shall be destroyed, neither in anger, nor in battle; or, within a few years, as Grotius and Prideaux render it; "days" being often put for years. Seleucus reigned but twelve years at most, which were but few in comparison of the long reign of his father, which was a reign of thirty seven years; and he died not through the rage of the populace, or through the sedition and rebellion of his subjects, nor in war, with a foreign enemy; but through the treachery of Heliodorus his treasurer, by whom he was poisoned, as is supposed; either for the sake of Antiochus Epiphanes, who was at that very time returning from Rome, where he had been an hostage ever since the defeat of his father, the money being now paid, which was stipulated; or rather on his own account, having a design to seize the kingdom for himself.

(o) "stabit autem super basillius, qui transire faciet exactorem per decus regni", Michaelis.