Daniel 11:20 - Joseph Benson’s Commentary on the Old and New Testaments

Then shall stand up in his estate Hebrew, על כנו, on his base; Vulgate, in his place; or, shall succeed him; a raiser of taxes in the glory of his kingdom Or, as in the margin, one that causeth an exacter to pass over, &c., that is, one who will send the tribute-gatherers through his kingdom. This was a very just description of Seleucus Philopater, the son and successor of Antiochus, who oppressed his people with most grievous taxes, that he might raise the tribute of one thousand talents, which he was obliged to pay annually to the Romans, as well as that he might support his own government. According to Jerome, he performed nothing worthy of the empire of Syria, and of his father, but reigned both idly and weakly, as Appian also testifies. He had an inclination, indeed, to shake off the Roman yoke, and therefore raised an army, with an intent to march over mount Taurus to the assistance of Pharnaces king of Pontus; but his dread of the Romans confined him at home within the bounds prescribed to him, and almost as soon as he had raised, he disbanded, his army. So that he was little more than a raiser of taxes all his days. He even sent his treasurer, Heliodorus, to seize the money deposited in the temple of Jerusalem. This was literally causing an exacter to pass over the glory of the kingdom, when he sent his treasurer to plunder that temple which even kings had honoured and magnified with their best gifts. But within a few days Or rather, years, according to the prophetic style, he was to be destroyed And accordingly his reign was of short duration in comparison of his father's, for he reigned only twelve years, and his father thirty-seven. Or perhaps the passage may mean, that within a few days, or years, after his attempting to plunder the temple at Jerusalem, he should be destroyed: and not long after that, as all chronologers agree, he was destroyed, neither in anger, nor in battle Neither through rebellion at home, nor in war abroad; but by the treachery of his own treasurer Heliodorus; the same wicked hand that was the instrument of his sacrilege being also the instrument of his death. “For Seleucus having sent his only son Demetrius to be a hostage at Rome instead of his brother Antiochus, and Antiochus being not yet returned to the Syrian court, Heliodorus thought this a fit opportunity to despatch his master, and, in the absence of the next heir to the crown, to usurp it to himself. But he was disappointed in his ambitious projects, and only made way for another's usurped greatness instead of his own.” Bishop Newton.