John Gill Commentary Daniel 5:28

"PERES; thy kingdom is divided, and given to the Medes and Persians." — Daniel 5:28 (ASV)

PERES The singular of "Pharsin", (Daniel 5:25) . The sense of this word is, your kingdom is divided : which, though it consisted of various provinces, united under Belshazzar, now should be broken and separated from him: and given to the Medes and Persians ; and to Darius the Mede, and to Cyrus the Persian, who was a partner for a while with his uncle Darius in the government of the empire:

there is an elegant play on words in the words "Peres" and "Persians"; and a grievous thing it is to sinners, not only to have body and soul divided at death, but to be divided and separated from God to all eternity; and to hear that sentence, "depart from me, you cursed, into everlasting fire, prepared for the devil and his angels".