We believe that the 2,300 evenings and mornings of Daniel 8:14 represent a definite time period, which reaches to the end time. According to the day-year principle-in prophetic interpretation a day means a year (Numbers 14:34; Ezekiel 4:6)-the 2,300 days are really years. Based on Daniel 9:24-27, this time began with the third decree to rebuild Jerusalem, given by King Artaxerxes in B.C. 457. From this-the longest prophetic timespan in the Bible-70 weeks (equaling 490 years) are cut off. This time was determined upon the Jewish people and ended in A.D. 34. The remaining 1,810 years take us to 1844 “at the time of the end.” Daniel 8:17. In this year, Jesus ended His service in the Holy Place and began His work as High Priest in the Most Holy Place.
Daniel 9:24-27 – Seventy weeks are determined upon thy people and upon thy holy city, to finish the transgression, and to make an end of sins, and to make reconciliation for iniquity, and to bring in everlasting righteousness, and to seal up the vision and prophecy, and to anoint the most Holy. Know therefore and understand, that from the going forth of the commandment to restore and to build Jerusalem unto the Messiah the Prince shall be seven weeks, and threescore and two weeks: the street shall be built again, and the wall, even in troublous times. And after threescore and two weeks shall Messiah be cut off, but not for himself: and the people of the prince that shall come shall destroy the city and the sanctuary; and the end thereof shall be with a flood, and unto the end of the war desolations are determined. And he shall confirm the covenant with many for one week: and in the midst of the week he shall cause the sacrifice and the oblation to cease, and for the overspreading of abominations he shall make it desolate, even until the consummation, and that determined shall be poured upon the desolate.
Numbers 14:34 – After the number of the days in which ye searched the land, even forty days, each day for a year, shall ye bear your iniquities, even forty years, and ye shall know my breach of promise.
Ezekiel 4:6 – And when thou hast accomplished them, lie again on thy right side, and thou shalt bear the iniquity of the house of Judah forty days: I have appointed thee each day for a year.
Daniel 8:17 – So he came near where I stood: and when he came, I was afraid, and fell upon my face: but he said unto me, Understand, O son of man: for at the time of the end shall be the vision.
“As in the typical service there was a work of atonement at the close of the year, so before Christ’s work for the redemption of men is completed there is a work of atonement for the removal of sin from the sanctuary. This is the service which began when the 2,300 days ended. At that time, as foretold by Daniel the prophet, our High Priest entered the most holy, to perform the last division of His solemn work-to cleanse the sanctuary.”
“In the typical service only those who had come before God with confession and repentance, and whose sins, through the blood of the sin offering, were transferred to the sanctuary, had a part in the service of the Day of Atonement. So in the great day of final atonement and investigative judgment the only cases considered are those of the professed people of God.”
“Attended by heavenly angels, our great High Priest enters the holy of holies and there appears in the presence of God to engage in the last acts of His ministration in behalf of man-to perform the work of investigative judgment and to make an atonement for all who are shown to be entitled to its benefits.” – The Great Controversy, pp. 421, 480.
At this time, Jesus began the closing work in the Most Holy Place of the heavenly sanctuary, as symbolized by the service in the earthly sanctuary. It is at the same time the investigative judgment. Daniel 7:9, 10, 13. Thus it is decided who of the many resting in the earth are worthy of the resurrection of life and who of the living are worthy to be changed and enter into eternal glory. The close of this atonement service is also the end of probationary time.
Daniel 7:9, 10, 13 – I beheld till the thrones were cast down, and the Ancient of days did sit, whose garment was white as snow, and the hair of his head like the pure wool: his throne was like the fiery flame, and his wheels as burning fire. A fiery stream issued and came forth from before him: thousand thousands ministered unto him, and ten thousand times ten thousand stood before him: the judgment was set, and the books were opened… I saw in the night visions, and, behold, one like the Son of man came with the clouds of heaven, and came to the Ancient of days, and they brought him near before him.