Abomination of Desolation: This phrase is usually used concerning violation of the ritual purity of the Jewish Temple in Jerusalem. It is used in different prophecies concerning the temple destroyed in A.D. 70 and at the end of the age when the yet to be rebuilt temple is being used.
It's reference to end-time events comes from this passage in Matthew. When Jesus' disciples asked for a sign of the End-Times this is how Jesus answered.
Matthew 24:15 "So when you see standing in the holy place the abomination that causes desolation, spoken of through the prophet Daniel-- let the reader understand--
Some Bible scholars believe that this passage of scripture refers to a temple, still to be built (or re-built). After the temple is standing it becomes functional, meaning that the sacrificial system will be re-instated. We don't know when the temple will be rebuilt for sure, but we do know two things.
What the event is that causes God to view it as an abomination is not clear. In all probability it will involve some type of forced intrusion of idolatry into a place of sanctity in order to cause defilement. This will cause the temple to become ritually unfit for the worship and service of God.(1)
Some believe that the events spoken about here by Daniel have already occurred. There was an invasion by the Syrian-Greek ruler Antiochus IV Epiphanes (175-164 B.C.), who erected an idol in the Temple near the Brazen Alter. At this same time a pig (which was forbidden food and an unacceptable sacrifice to God) was sacrificed and Jews were forced to eat pork. This occurred around 167 B.C. This caused a revolt and eventually the Jews were able to regain control over the Temple in an event celebrated today as the Feast Of Dedication (Hanukkah).
Some believe that the abomination to come will be similar in nature. They believe it's possible that when the temple is rebuilt, and the animal sacrifices continue, at the mid way point of the tribulation another pig animal sacrifice will occur caused by the Antichrist. Since no one really knows what the abomination will really be, this is just speculation.
In 2 Thessalonians 2:1-9 Paul teaches us that the Antichrist will come and rule from inside the temple. It must be this way before Jesus can return to earth. The ultimate abomination is the Antichrist's act of enthroning himself in the place of deity to "display himself" as God. This blasphemous act fulfills Daniel's prediction that the Antichrist "will exalt and magnify himself above every god and will speak monstrous things against the God of gods" (Daniel 11:36).
With the satanic background of Revelation 12:9, 12-17; 13:4-10, the abomination has allusion to Isaiah 14:13-14 and Ezekiel 28:2-9, where the usurping figures "raise (their) throne above the stars of God," make (themselves) like the Most High," and declare, "I am god; I sit in the seat of the gods."(1)
The Antichrist will cause the Abomination of Desolation and the desolation will continue until The End Of The Antichrist.
Jesus celebrated the Feast of Dedication in John 10:22-23.
Citing Daniel's prophecy (some 200 years after Antiochus' desecration) and referring to the still-future abomination of desolation (Matthew 24:15; Mark 13:14), Jesus affirmed both His and Daniel's awareness of the eschatological (future fulfillment) application of the phrase.(1) Since Jesus saw Daniel's passage as not being totally fulfilled yet, the position that the prophecy has completely come to pass needs to be reconsidered.
So when you see the abomination of desolation spoken of by the prophet Daniel, standing in the holy place (let the reader understand), (Matthew 24:15).
The Abomination of Desolation marks the midpoint of Daniel's seventieth week, dividing the Tribulation into two divisions of lesser and greater intensity (Daniel 9:27). This corresponds to the "42 months" of Revelation 11:1-2 and the 1290 days of Daniel 12:11.(1)
Of the four major Hebrew words translated “abomination,” the one most frequently used indicates violation of an established custom or ritual which, in turn, draws the judgment of God.(2)
1). The Popular Encyclopedia of Bible Prophecy by Tim Lahaye.
2). Baker Encyclopedia of the Bible.