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Reformation Study Bible – Dan 2:44
Dan 2:44

2:44 those kings. The most natural interpretation is that the kings are the rulers of the four powers making up the image just described. The other possibility is that they are a sequence of several rulers of the fourth kingdom only.

a kingdom that shall never be destroyed. The eternal kingdom is the kingdom of our Lord Jesus Christ (Is. 9:7; Luke 1:33; Heb. 1:8; Rev. 11:15). This kingdom was inaugurated and preached at the First Coming of Christ (Mark 1:15; Matt. 12:28; 24:14), but does not come in its fullness until His Second Advent. See “The Kingdom of God” at Luke 17:20.