Charles Ellicott Commentary Daniel 11:37

"Neither shall he regard the gods of his fathers, nor the desire of women, nor regard any god; for he shall magnify himself above all." — Daniel 11:37 (ASV)

Neither shall they.— A further description is now given of the godlessness of this king, but the people of Israel are no longer mentioned in relation to him. The northern king appears twice again in Palestine (Daniel 11:41; Daniel 11:45) and apparently dies there. He discards his hereditary religion; he has no regard for that natural affection which women look upon as most desirable, but exalts himself over all.

Desire of women.—The language used by Isaiah (Isaiah 44:9), “delectable things,” has led some commentators to think that an idol is intended here. It has been stated that the allusion is to the Asiatic goddess of nature, Mylitta, who, again, has been identified with the “queen of heaven” (Jeremiah 7:18, where see Notes). The context, however, leads us rather to think of human affection, or some other thing highly prized by women, for the words neither shall he regard any god would be meaningless if a god were designated by “the desire of women.” It should be remembered that according to Polybius XXVI.10, section 11, Antiochus exceeded all kings in the sacrifices which he offered at the gates and in the honours which he paid to the gods.

In his estate—i.e., in the place of the God whom he has rejected, he will worship the “god of forces.” There is no reason for taking this to be a proper name, as is done by the Syriac translator and Theodotion. It can only mean “fortresses” (see margin), so that the whole religion of this king is the taking of fortresses. To him war is everything, and to war everything else must give way. To war, as if it were a god, he does honour with all his wealth.