An alternative view, from my Reformed Expository Commentary:
Yet even in this coming outpouring of judgment upon Israel’s sin, evil would not triumph forever. The Lord’s people and his sanctuary would be given over into the power of evil, but only for a limited time: 2300 evenings and mornings (Dan. 8:14). “Evenings and mornings” immediately recalls the language of the days of creation in Genesis 1 and suggests that, like the attempts to sweep the stars from the sky (Dan. 8:10) and to change the religious festivals (7:25), what the little horn is seeking to achieve is nothing less than the dissolution of creation. In that attempt, he will certainly fail, because the Lord has already set the number of these days.
[1] Yet why 2300 days? This period is just short of seven years, which might be considered a full period of judgment, as in Daniel 4. However, the number doesn’t exactly fit any pairing of events in the Maccabean period, although many attempts have been made to do so. It may be, therefore, that we are simply intended to see this number as a figurative representation of a significant but limited period of suffering on the part of the people of God.
[2] What is particularly striking about the figure, though, when compared to the less precise “three and a half times” of Daniel 7, is the fact that this period is measured in
days. The most important point may be that God has a precise calendar for the events of world history, a calendar that is accurate to the day, yet at the same time utterly inscrutable to all human efforts to decode it.
[1] See Jacques B. Doukhan, “Allusions à création dans le livre de Daniel” in A.S. van der Woude (ed.),
The Book of Daniel in the Light of New Findings (Leuven: Leuven Univ., 1993) 285-94.
[2] Goldingay notes that twenty-three is one third of sixty-nine, which is the number of a period of weeks in Daniel 9 (
Daniel, 213). The number twenty-three also appears in 1 Enoch to designate groupings of gentile kings (Porter,
Metaphors and Monsters, 44).