Daniel 11:40; three kings or two?
I would argue that Dan, 11:40 is only talking of two kings, i.e. the prevailing king of the North (Seleucid Empire, 312-64 BC) and the prevailing king of the South (Roman Republic, 509-27 BC). The king of the North at the time of Dan, 11:40, Antiochus IV (Epiphanes, 175-164 BC), who we find introduced in Dan, 11:21, could very well be the very same king that comes to his end, with no one helping him, that is referenced in Dan, 11:45, which by all accounts would have to have been 164 BC, as history dictates, although this is a bone of contention among many a theologian, both past and present. While many agree that verses 21-35 must indeed refer to Antiochus Epiphanes, they are not so inclined to apply verses 36-45 to him, but are more inclined to consign these latter verses to the yet future Antichrist. But let us consider v. 36 for a moment and, just for the sake of argument, v. 31, lest we forget what happened there.
Daniel 11:36
Then the king (Antiochus) will do as he pleases, and he will exalt and magnify himself above every god, and will speak monstrous things against the God of gods (Israel's God); and he will prosper until the indignation is finished, for that which is decreed will be done.
Daniel 11:31
And forces from him (Antiochus) will arise, desecrate the sanctuary fortress, and do away with the regular sacrifice. And they will set up the abomination of desolation (a pagan altar to the Olympian Zeus [Roman Jupiter]).
The above verses (and below) are taken from the NASB. Bolding, italics and (brackets) are mine.
Now let's also refer to the eighth chapter of Daniel, in order to set the scene for what I bolded in vv. 36 and 31.
Daniel 8:14
And he (holy one, as per v. 13) said to me, "For [1] 2,300 evenings and mornings; then the holy place will be properly restored."
Daniel 8:26
"And the vision of the evenings and mornings, which has been told is true; but keep the vision secret, for it pertains to many days in the future."
Gabriel (presumably the angel) finishes interpreting (to Daniel) the meaning of v. 14. But, that the vision pertains to many days in the future, that is to say ... many days from c. 550 BC ... cf. Dan, 8:17,19 and 11:35.
[1] 2300 Evenings and Mornings
The possible interpretation of this vision, given to Daniel by the angel Gabriel, has been very perplexing for me for many a year, on several fronts. For instance: It's reference was to many days in the future and even time of the end. Did it refer to 2300 days, or could it even refer to 2300 years. What was the significance of the evenings and mornings. The best interpretation I've come across, if my memory serves me well, may well have already been perpetuated on this site, at least in part, and that is that it may very well refer to the Israelites loss of sin offerings - due to Antiochus Epiphanes causing the Jewish temple's sanctuary to be thrown down and it's altar desecrated - for both morning and evening, over a period of just [2] 1150 days, from the 15th day of Kislev, in the 145th year of the Seleucid Empire (167 BC), to the 25th day of Kislev (164 BC)... See, 1 Maccabees 1:54; 1 Maccabees 4:52. The many days in the future/time of the end referring to the death of Antiochus and restoration of the holy place, in 164 BC.
[2] The 1150 days
That which was decreed ... are apparently made up of: 3 x 360 days (1080 days); 10 days (15th to 25th of December); and 60 days (2 intercalary months).
Conclusion
While we cannot in all certainty, interpret Daniel 11:41-45. We can at least ascertain, in all due probability, the historicity of Daniel 11:36-40. And, this encompasses, in all likelihood, only two kings and not three.
