Theologically the book stresses the sovereignty of God.
"The absolute sovereignty and transcendence of God above all angels and men literally permeates the book."11
"The theme running through the whole book is that the fortunes of kings and the affairs of men are subject to God's decrees, and that he is able to accomplish his will despite the most determined opposition of the mightiest potentates on earth."12
"The collapse and fall of both Israel and Judah notwithstanding, the book of Daniel makes crystal clear that the Lord God remains absolutely sovereign over human affairs. This is apparent in the present, despite political and religious conditions that might suggest otherwise, and in the future, when there would be no doubt in anyone's mind."13
The miracles recorded in chapters 1-6 show God's sovereignty at work for His people. The prophecies in chapters 7-12 show His sovereignty over the Gentile nations and Israel by unveiling what He will do with them far into the future. Especially the period that Jesus Christ referred to as "the times of the Gentiles"(Luke 21:24) is the focus of this revelation.
"The times of the Gentiles is that extended period of time in which the land given in covenant by God to Abraham and his descendants is occupied by Gentile powers and the Davidic throne is empty of any rightful heir in the Davidic line. The times of the Gentiles, beginning with Nebuchadnezzar's invasion of Jerusalem in 605 B.C., will continue till the Messiah returns. Then Christ will subdue nations, deliver the land of Israel from its Gentile occupants, and bring the nation Israel into her covenanted blessings in the millennial kingdom."14
These prophecies also reveal the fulfillment of God's great redemptive plan that began at the Fall and will culminate in the return and reign of the Son of Man on the earth.
A third theological emphasis is the power of prayer. God's working in response to His people's prayers is evident everywhere in this book, particularly in the first six chapters and in chapters 9 and 10.
Another theological theme is the indomitable grace of God. Even though the Jews had failed Him miserably, God revealed that He had not cast off His people Israel. He was disciplining them presently, but He has a future for them as a nation (cf. Rom. 11:29). Furthermore He will fulfill His promises to the patriarchs regarding Gentile blessing too.
