The phrase “abomination of desolation” refers to Matthew 24:15 (KJV): “So when you see standing in the holy place 'the abomination that causes desolation,' spoken of through the prophet Daniel—let the reader understand.” This is referring to Daniel 9:27, “He will confirm a covenant with many for one ’seven.' In the middle of the ’seven' he will put an end to sacrifice and offering. And on a wing [of the temple] he will set up an abomination that causes desolation, until the end that is decreed is poured out on him.” In 167 B.C. a Greek ruler by the name of Antiochus Epiphanies set up an altar to Zeus over the altar of burnt offerings in the Jewish temple in Jerusalem. He also sacrificed a pig on the altar in the Temple in Jerusalem. This event is known as the abomination of desolation.
In Matthew 24:15, Jesus was speaking some 200 years after the abomination of desolation described above had already occurred. So, Jesus must have been prophesying that some time in the future another abomination of desolation would occur in a Jewish temple in Jerusalem. Most Bible prophecy interpreters believe that Jesus was referring to the Antichrist who will do something very similar to what Antiochus Epiphanies did. This is confirmed by the fact that some of what Daniel prophesied in Daniel 9:27 did not occur in 167 B.C. with Antiochus Epiphanies. Antiochus did not confirm a covenant with Israel for seven years. It is the Antichrist who, in the end times, will establish a covenant with Israel for seven years and then break it by doing something similar to the abomination of desolation in the Jewish temple in Jerusalem.
Whatever the future abomination of desolation is, it will leave no doubt in anyone’s mind that the one perpetrating it is the person known as the Antichrist. Revelation 13:14 describes him making some kind of image which all are forced to worship. Turning the temple of the living God into a place of worship for the Antichrist is truly an “abomination.” Those who are alive and remain during the tribulation should be watchful and recognize that this event is the beginning of 3 1/2 years of the worst of the tribulation period and that the return of the Lord Jesus is imminent. “Be always on the watch, and pray that you may be able to escape all that is about to happen, and that you may be able to stand before the Son of Man” (Luke 21:36).