And over these, three presidents - סרכין sârekı̂yn. This word is found only in the plural. The etymology is uncertain, but its meaning is not doubtful. The word president expresses it with sufficient accuracy, denoting a high officer that presided over others. It is not improbable that these presided over distinct departments, corresponding somewhat to what are now called “secretaries” - as Secretaries of State, of the Treasury, of Foreign Affairs, etc., though this is not particularly specified.
Of whom Daniel was first - First in rank. This office he probably held from the rank which he was known to have occupied under the kings of Babylon, and on account of his reputation for ability and integrity.
That the princes might give accounts unto them - Be immediately responsible to them; the accounts of their own administration, and of the state of the empire.
And the king should have no damage - Either in the loss of revenue, or in any maladministration of the affairs. Compare Ezra 4:13. “They pay not toll, tribute, and custom, and so thou shalt endamage the revenue of the kings.” The king was regarded as the source of all power, and as in fact the supreme proprietor of the realm, and any malfeasance or malversation in office was regarded as an injury to him.