This is a humble attempt to study the abomination of desolation as objectively as possible.
Answer
The “abomination of desolation” was not Caligula’s proposed statue in the Temple.
Yet, the abomination of desolation was to be placed in the Temple! It happened once during the time of Antiochus Epiphanes. It should happen again according to Jesus.
Explanation
Mark 13:14 says:
“But when you see "the abomination of desolation," the one spoken of
by Daniel the prophet, standing where it ought not (he reading,
let him understand), then let those in Judea flee into the mountains”.
Where should the abomination of desolation not stand? (The reader is supposed to know!).
Let us read the same in Matthew 24:15:
“Then when you see the abomination of desolation, which was spoken of
by Daniel the prophet, standing in the holy place (the one
reading, let him understand)”.
Yes, it shouldn’t be in “the holy place” (The reader is supposed to know!).
What is the holy place? Is it the Temple, Jerusalem or Judea?
The one who spoke originally about it is Prophet Daniel. Let us read him. He may give some clue.
“And arms shall stand on his part, and they shall pollute the
sanctuary (H4720) of strength, and shall take away the daily (sacrifice, i.e., the daily services in the Temple) and they shall
place the abomination that maketh desolate” (Daniel 11:31).
They shall pollute the sanctuary (H4720);
They shall stop the daily services in the Temple
They shall place the abomination that desolates.
We can see that the pollution, the stopping of daily services and placing the abomination are all done to the same place; the sanctuary (H4720).
What is the sanctuary (H4720)?
“Now give your heart and your soul to seek to Jehovah your God, and
rise up and build the sanctuary (H4720) of Jehovah God, to bring
in the ark of the covenant of Jehovah, and the holy vessels of God, to
the house that is to be built in the name of Jehovah” (1 Chr
22:19).
This is nothing but the Temple of Yahweh to be built in Jerusalem as His “house” in which they are to keep the Ark of the Covenant, the holy vessels etc.
“Watch, now, for Jehovah has chosen you to build a house for a
sanctuary (H4720)” (1 Chr 28:10).
“Speak to the house of Israel, So says the Lord Jehovah: Behold, I
will profane My sanctuary (H4720), the pride of your
strength, the desire of your eyes” (Eze 24:21).
“My sanctuary, the pride of your strength” = “the sanctuary of
strength” of Daniel 11:31!
The sanctuary is the house of God which had 2 sections; the holy place and the Holy of holies.
“And the priests brought in the ark of the covenant of Jehovah to its
place, to the holy place of the house, into the Holy of
Holies, to the place of the wings of the cherubs” (1 King 8:6).
“And even more, he also brought Greeks into the temple and has
defiled this holy place” (Act 21:28).
So, the abomination of desolation is to be set up in the Temple premises of God in Jerusalem; nowhere else.
But, what is the abomination?
It is the wrong worship of idols as gods.
“And Solomon went after Ashtoreth, goddess of the Sidonians, and after
Milcom, the abomination of the Ammonites; Then Solomon built a
high place for Chemosh, the abomination of Moab, in the hill that
is before Jerusalem, and for Molech, the abomination of the sons
of Ammon” (1 King 11:5, 7).
The Canaanites and the other pagans around Israel did all evil things and immorality in front of the idols to appease the gods. It was the wrong worship of the wrong gods with the wrong value systems. This is the abomination which is represented always by an idol.
Why Desolation?
“And I shall destroy your _high places (of idol worship) and cut
down your altars (where they sacrifice to the idols), and shall put
your dead bodies on the carcasses of your idols. And My soul shall
loathe you. And I shall make your cities a waste, and shall make your
sanctuaries desolate; and I shall not smell your sweet fragrances. And I shall make the land desolate” (Lev 26:30-32).
It all starts with idolatry or placing an idol in the Temple of worship. Then the sanctuary is desolated and the desolation progresses to Jerusalem and the entire Judea.
This is why in all the 3 gospel narrations, the instruction is the same. Let us see it:
“Then when you see the abomination of desolation, which was spoken of
by Daniel the prophet, standing in the holy place (the one reading,
let him understand), then let those in Judea flee into the
mountains” (Mat 24:15-16).
“But when you see "the abomination of desolation," the one spoken of
by Daniel the prophet, standing where it ought not (he reading, let
him understand), then let those in Judea flee into the mountains”
(Mar 13:14).
“And when you see Jerusalem being encircled by armies, then recognize
that its destruction has come near. Then let those in Judea flee
into the mountains” (Luke 21:20-21).
Background
Some people consider the pagan armies around Jerusalem as the abomination of desolation. But this is not correct.
There will arise the last and final revival of the great Roman Empire (Rev 17:8) from Europe with a great Dictator promoted by certain nations (Rev 17:13) and assisted by a false religious leader (Rev 19:20). He will come first as a great peace keeper. He will place his army headquarters of the International Peacekeeping Force in the land between Jerusalem and Mediterranean Sea (Dan 11:45).
Things will turn ugly and he will turn against Jerusalem and its Temple. His army will encircle Jerusalem and the abomination of desolation will be placed in the house of God. Jacob’s Trouble or the Great Tribulation will commence from Jerusalem and will soon spread to Judea and other places.
Conclusion
The abomination of desolation didn’t occur in 70 AD. Caligula must have planned to place a statue but he never did so. So his unplaced statue will hardly be an abomination that desolates the holy place of the Temple.
The ruins of the Temple cannot be the holy place. So the Roman standards which cannot be considered as idols placed there cannot be abomination.
Its yet in the future.