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.
“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.