The interpretations offered for the 1260 and 2300-day time periods differ from some others you may hear. But to this simple Bible reader they are clear, consistent, and logical while other explanations run into difficulty when the verses are taken in context and when they are compared with the facts of history. I appeal to your personal study, as "a worker who does not need to be ashamed, rightly dividing the word of truth" (2 Tim. 2:15). The 2300-day prophecy is mentioned briefly in the commentary for Song of Solomon 3:5. You may want to look there to pick up the thread of the discussion which follows.
    Gabriel was told to explain the vision of Daniel 8 but we come to the end of the chapter finding the prophet still very distressed about the 2300 days which were left unexplained (Dan. 8:16, 27). The term translated "days" in verse 14 is literally "evenings and mornings" (drawing on Gen. 1:5). Some ten, years later, Gabriel returned to give the prophet "skill to understand" (Dan. 9:22). He told him to "consider the matter, and understand the vision: Seventy weeks are determined [literally, "cut off"] for your people and for your holy city. . . ." (Dan. 9:24).
    Daniel had been praying about his rebellious people who should have been ready to return to Jerusalem after the 70 years of captivity predicted by Jeremiah (Dan. 9:2, 11, 17; Jer. 25:8-11). Now God was giving the Jewish People a different probationary period of 7 times 70 years. Taking the 70 weeks to have been "cut off" from the 2300 days, we may assume the same beginning date. In verse 25 of Daniel 9, a beginning time Is given as "from the going forth of the command to restore and build Jerusalem." The decree which called for both the restoration and the building of Jerusalem is historically dated as 457 B.C. (Dan. 9:25; Ezra 7:11-26).
    This date is consistent with the less-specific beginning time for the vision of the 2300 days given in chapter 8. In the opening scene of that vision, Daniel saw the ram of Media and Persia standing (Dan. 8:2, 20). In other words, the Medes and Persians (chapter 8) were in power in 457 B.C. at the time the decree was issued (chapter 9). Both prophecies related to Daniel's contemporary concern for his people and city and are thus measured from a date in his general time in history.
    Not long after the beginning of the new religious freedom which followed the 1260 day-years, a world-wide religious awakening developed predicting the return of Christ in 1843, then in 1844. Key texts were Daniel 8:14 (about the sanctuary cleansing after 2300 days) and Revelation 14:8 (the hour of judgment is come; leave Babylon). Both the cleansing of the sanctuary and the judgment were thought to be associated with the purification of the earth by fire at the coming of Christ. Obviously the events didn't occur as expected.
    Some of the disappointed ones studied to learn what went wrong. They discovered that the sanctuary of Daniel 8:14 was not the earth at all but that Jesus is ministering for us in a sanctuary in heaven which indeed needed cleansing or restoration (Hebrews 8:1, 2; Heb. 9:23, 24). The sanctuary Moses built (Ex. 25:8) and the Jewish temples which followed it were only copies of the sanctuary in heaven (Ex. 25:9, 40).
    They also saw, in Revelation 10, a description of their own experience of hope and disappointment: "And I took the little book out of the angel's hand and ate it, and it was as sweet as honey in my mouth. But when I had eaten it, my stomach became bitter." Then continuing with the next verse, they found their responsibility: "And he said to me, 'You must prophecy again about many peoples, nations, tongues, and kings [the very terminology of one of their key texts!]' Then I was given a rod. And the angel stood, saying, 'Rise and measure the temple of God, the altar, and those who worship there'" (Rev. 10: 10 - 11:1). The items to be "measured" were atoned for on the annual Day of Atonement when the Old Testament sanctuary was cleansed or restored (Lev. 16:20). They found that instead of coming to the earth in 1844 at the end of the 2300 day-years, Christ went into the most holy place of the sanctuary in heaven. (See Heb. 7:25; Rev. 4:5; 11: 19; Dan. 7: 10.) His purpose: cleansing and judgment (See the commentary on Song 6:2). And see the article on this topic (r03d).
    The Holy and Most Holy sections of the tabernacle corresponded to Christ's forgiveness ministry throughout the year and His cleansing ministry on the Day of Atonement (Lev. 4:27-31; 16:16, 29, 30; Compare 1 John 1:9). Both ministries were based on His death on the cross which was represented by sacrifices on the altar in the sanctuary courtyard. As you can see, the whole sanctuary system is a picture of Christ's ministry for us. It shows His dealing with the plague of sin so we can choose to share His victory!