New Defender's Study Bible Notes
2:44 days of these kings. The term “these kings” would indicate that at the very end of the age, the old Roman empire would develop into ten dominant kingdoms (corresponding to the “feet and toes” of the image), five in the western division, five in the east. Although the prophecies implicit in the rest of the image have largely been fulfilled already, the prophecy related to these extremities has not. Thus, it is not yet possible to identify these final ten kingdoms. They are probably the same as the “ten horns” of the tribulation period (Revelation 17:12).
2:44 kingdom. This kingdom “that shall never be destroyed” can be nothing less than the millennial kingdom set up by Christ when He returns and “the kingdoms of this world are become the kingdoms of our Lord and of His Christ, and He shall reign for ever and ever” (Revelation 11:15).