Daniel 11:20
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.
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} twklm rdh vgwn rybem wnk le dmew "stabit autem super basillius, qui transire faciet exactorem per decus regni", Michaelis.