Daniel 11:20

“Then shall stand up in his estate a raiser of taxes in the glory of the kingdom, etc.] 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…”

“in his estate--in Antiochus' stead: his successor, Seleucus Philopater, his son. in the glory of the kingdom--that is, inheriting it by hereditary right. MAURER translates, "one who shall cause the tax gatherer (Heliodorus) to pass through the glory of the kingdom," that is, Judea, "the glorious land" (Dan 11:16, Dan 11:41; Dan 8:9). Simon, a Benjamite, in spite against Onias III, the high priest, gave information of the treasures in the Jewish temple; and Seleucus having reunited to Syria CÅ“lo-Syria and Palestine, the dowry formerly given by Antiochus the Great to Cleopatra, Ptolemy's wife, sent Heliodorus to Jerusalem to plunder the temple. This is narrated in 2 Maccabees 3:4, &c.…”

“Then shall stand up in his estate - Margin, “or, place.” The word used - כן kên - means, properly, “a stand, station, place” (see the notes at Daniel 11:7), and the idea here is simply that he would be succeeded in the kingdom by such an one. His successor would have the character and destiny which the prophecy proceeds to specify. A raiser of taxes - One who shall be mainly characterized for this; that is, whose government would be distinguished eminently by his efforts to wring money out of the people. The Hebrew word נגשׂ nâgas' means, properly, to urge, to drive, to impel, and it is then applied to one who urges or presses a debtor, or who exacts tribute of a people. The word is used…”

“A raiser of taxes - Seleucus Philopator, who peeled his subjects, and spared not to rob the temple. Within few days - For he lived not out the third part of his father's reign. Not in battle - Not by open force, but by poison. Daniel 11:21”

“11:20 Antiochus III’s successor was his son Seleucus IV Philopater (187–175 BC), who was known for his infamous act of sending Heliodorus, a tax collector, to exact large sums of money to maintain the royal splendor (but also to pay the ruinous tribute imposed on the Seleucids by Rome). Heliodorus attempted to plunder the Temple in Jerusalem but was divinely thwarted (see 2 Maccabees 3:1-40). Seleucus was murdered by Heliodorus after a very brief reign of seven years.”

“estate: or, place, Dan 11:7, Dan 11:21 \*marg. a raiser of taxes in the: Heb. one that causeth an exactor to pass over the, etc. Seleucus Philopater, who levied on his subjects the tribute imposed on his father, and was poisoned by his treasurer Heliodorus. Deu 15:2, Deu 15:3; Kg2 23:35 anger: Heb. angers, Pro 30:33 Daniel 11:21”

“Another stands up in his place, who causeth נוגשׂ to pass over, through his eagerness for riches. נוגשׂ most understand as a collector of tribute, referring for this to Kg2 23:35, and מלכוּת הדר מלכוּת as the Holy Land, and then think on Heliodorus, whom Seleucus Nicator sent to Jerusalem to seize the temple treasure. But this interpretation of the words is too limited. נגשׂ denotes, no doubt ( Kg2 23:35), to collect gold and silver; but it does not thence follow that נוגשׂ, when silver and gold are not spoken of, means to collect tribute. The word in general designates the taskmaster who urges on the people to severe labour, afflicts and oppresses them as cattle. מלכוּת הדר is not…”