The abomination of desolation will be the image of the beast that will defile the sanctuary in the temple of Jerusalem.
Many people try to say the verses in Daniel 8:9-14, 9:27, 11:29-35, 12:8-13 that refer to the “abomination of desolation” have already been fulfilled. But the abomination of desolation is spoken in various places from Daniel to Revelation and it is impossible to have already happened. When Jesus came, He even said it was still yet to happen. Here are a few reasons why it is still yet to come and the corresponding Bible verses with the numbers of the reasons in brackets.
1. It must stand in “the place of offering” in the temple in Jerusalem. 2. A seven-year covenant (a treaty of some kind) will be broken halfway through its duration, the daily sacrifices and offerings will be stopped, and the abomination will be set-up in the sanctuary.
Daniel 9:27 “Then he shall confirm a covenant with many for one week; But in the middle of the week (2) he shall bring an end to sacrifice and offering. And on the  wing of abominations shall be one who makes desolate, even until the consummation, which is determined, is poured out on the desolate."
Daniel 8:11-12 He even exalted himself as high as the Prince of the host; and by him the daily sacrifices were taken away, and the place of His sanctuary was cast down. [1 & 2] 12 Because of transgression, an army was given over to the horn to oppose the daily sacrifices; and he cast truth down to the ground.
Daniel 11:31 “And forces shall be mustered by him, and they shall defile the sanctuary fortress; then they shall take away the daily sacrifices, [1 & 2] and place there the abomination of desolation.”
Matthew 24:14-16 “And this gospel of the kingdom will be preached in all the world as a witness to all the nations, and then the end will come. 15 "Therefore when you see the 'abomination of desolation,' spoken of by Daniel the prophet,  standing in the holy place" (whoever reads, let him understand), 16 "then let those who are in Judea flee to the mountains.”
3. It will be an image of the Antichrist (not just any image, but the image of the future Antichrist).
4. It is ordered to be built by the Antichrist's henchman, the false prophet.
5. The false prophet will give it breath and it will speak.
6. The order will be given that all the people of the world must worship it or be killed.
Revelation 13:14-15 And he deceives those who dwell on the earth by those signs which he was granted to do in the sight of the beast,  telling those who dwell on the earth to make  an image to the beast who was wounded by the sword and lived. 15 He was granted power to  give breath to the image of the beast, that the image of the beast should both speak and  cause as many as would not worship the image of the beast to be killed.
It is important to realize that anyone who will worship the image of the beast will be eternally doomed.
Revelation 14:9-11 Then a third angel followed them, saying with a loud voice, "If anyone worships the beast and his image, and receives his mark on his forehead or on his hand, 10 he himself shall also drink of the wine of the wrath of God, which is poured out full strength into the cup of His indignation. He shall be tormented with fire and brimstone in the presence of the holy angels and in the presence of the Lamb. 11 And the smoke of their torment ascends forever and ever; and they have no rest day or night, who worship the beast and his image, and whoever receives the mark of his name."
It is important to note the biblical definitions of abomination and desolation in Hebrew as Daniel used them. Strong's Greek & Hebrew Dictionary says the following: Abomination: “shiqqûṣ, shiqqûts, shaqats,” disgusting, i.e. filthy; especially idolatrous or (concrete) an idol, abominable filth (idol, -ation), detestable (thing).
Desolation: “shāmēm” a primitive root; to stun, (or intransitive grow numb), i.e. devastate or (figurative) stupefy (both usually in a passive sense): make amazed, be astonished, (be an) astonish (-ment), (be, bring into, unto, lay, lie, make) desolate (-ion, places), be destitute, destroy (self), (lay, lie, make) waste, wonder.
In a way, there will actually be two abominations in the temple. One will be the image of the Antichrist that will stand in the holy place. The second will be the person of the Antichrist, who will set himself up as God there, as we see in the following section of Scripture.
2 Thessalonians 2:1-4 Now, brethren, concerning the coming of our Lord Jesus Christ and our gathering together to Him, we ask you, 2 not to be soon shaken in mind or troubled, either by spirit or by word or by letter, as if from us, as though the day of Christ had come. 3 Let no one deceive you by any means; for that Day will not come unless the falling away comes first, and the man of sin is revealed, the son of perdition, 4who opposes and exalts himself above all that is called God or that is worshiped, so that he sits as God in the temple of God, showing himself that he is God.
In Daniel chapter 3, there is a type and shadow of the abomination of desolation. King Nebuchadnezzar had a statue of himself built and set up in the plain of Dura in Babylon. And he called everyone together.
Daniel 3:1-2 Nebuchadnezzar the king made an image of gold, whose height was sixty cubits and its width six cubits. He set it up in the plain of Dura, in the province of Babylon. 2 And King Nebuchadnezzar sent word to gather together the satraps, the administrators, the governors, the counselors, the treasurers, the judges, the magistrates, and all the officials of the provinces, to come to the dedication of the image which King Nebuchadnezzar had set up.
He had the order given to all his leaders and people to fall down and worship it at the sound of his music or be cast immediately into a burning fiery furnace.
Daniel 3:3-6 So the satraps, the administrators, the governors, the counselors, the treasurers, the judges, the magistrates, and all the officials of the provinces gathered together for the dedication of the image that King Nebuchadnezzar had set up; and they stood before the image that Nebuchadnezzar had set up. 4 Then a herald cried aloud: "To you it is commanded, O peoples, nations, and languages, 5 that at the time you hear the sound of the horn, flute, harp, lyre, and psaltery, in symphony with all kinds of music, you shall fall down and worship the gold image that King Nebuchadnezzar has set up; 6 and whoever does not fall down and worship shall be cast immediately into the midst of a burning fiery furnace.
When the order went out and his music cued the people, all the people did as commanded except for those faithful to God. Three Jews disobeyed and were exposed by ones who hated them.
Daniel 3:7-8 So at that time, when all the people heard the sound of the horn, flute, harp, and lyre, in symphony with all kinds of music, all the people, nations, and languages fell down and worshiped the gold image which King Nebuchadnezzar had set up. 8 Therefore at that time certain Chaldeans came forward and accused the Jews.
Their disobedience was brought to the evil king's attention who became outraged and ordered the “ones who would not bow” to be brought before him. Even though he was angry, he offered them a second chance.
Daniel 3: 9-15 They spoke and said to King Nebuchadnezzar, "O king, live forever! 10 You, O king, have made a decree that everyone who hears the sound of the horn, flute, harp, lyre, and psaltery, in symphony with all kinds of music, shall fall down and worship the gold image; 11 and whoever does not fall down and worship shall be cast into the midst of a burning fiery furnace. 12 There are certain Jews whom you have set over the affairs of the province of Babylon: Shadrach, Meshach, and Abed-Nego; these men, O king, have not paid due regard to you. They do not serve your gods or worship the gold image which you have set up." 13 Then Nebuchadnezzar, in rage and fury, gave the command to bring Shadrach, Meshach, and Abed-Nego. So they brought these men before the king. 14 Nebuchadnezzar spoke, saying to them, "Is it true, Shadrach, Meshach, and Abed-Nego, that you do not serve my gods or worship the gold image which I have set up? 15 Now if you are ready at the time you hear the sound of the horn, flute, harp, lyre, and psaltery, in symphony with all kinds of music, and you fall down and worship the image which I have made, good! But if you do not worship, you shall be cast immediately into the midst of a burning fiery furnace. And who is the god who will deliver you from my hands?
In his delusion, the king said to God's faithful ones, “And who is the god who will deliver you from my hands?" And the three faithful Hebrews replied that there was no need to even answer the evil king and that their God was more than able to deliver them from his hands and that even if their God did not, they would not serve or bow down to his gods or image. So, the evil king ordered the fire to be made 7 times hotter.
Daniel 3:16-19 Shadrach, Meshach, and Abed-Nego answered and said to the king, "O Nebuchadnezzar, we have no need to answer you in this matter. 17 If that is the case, our God whom we serve is able to deliver us from the burning fiery furnace, and He will deliver us from your hand, O king. 18 But if not, let it be known to you, O king, that we do not serve your gods, nor will we worship the gold image which you have set up." 19 Then Nebuchadnezzar was full of fury, and the expression on his face changed toward Shadrach, Meshach, and Abed-Nego. He spoke and commanded that they heat the furnace seven times more than it was usually heated.
Nebuchadnezzar ordered them to be bound and cast into the fiery furnace that was so hot, that it “burned the men to death” that cast the three faithful Hebrews in.
Daniel 3:20-23 And he commanded certain mighty men of valor who were in his army to bind Shadrach, Meshach, and Abed-Nego, and cast them into the burning fiery furnace. 21 Then these men were bound in their coats, their trousers, their turbans, and their other garments, and were cast into the midst of the burning fiery furnace. 22 Therefore, because the king's command was urgent, and the furnace exceedingly hot, the flame of the fire killed those men who took up Shadrach, Meshach, and Abed-Nego. 23 And these three men, Shadrach, Meshach, and Abed-Nego, fell down bound into the midst of the burning fiery furnace.
And to the king's shock and astonishment, he saw 4 men walking about “unbound” in the midst of the fire, unharmed, and one of them looked like the Son of God.
Daniel 3:24-25 Then King Nebuchadnezzar was astonished; and he rose in haste and spoke, saying to his counselors, "Did we not cast three men bound into the midst of the fire?" They answered and said to the king, "True, O king." 25 "Look!" he answered, "I see four men loose, walking in the midst of the fire; and they are not hurt, and the form of the fourth is like the Son of God."
Evil king Nebuchadnezzar then called them out of the furnace, to find that the fire was unable to touch them or their garments and not even the smell of smoke was upon them or even one hair singed.
Daniel 3:26-27 Then Nebuchadnezzar went near the mouth of the burning fiery furnace and spoke, saying, "Shadrach, Meshach, and Abed-Nego, servants of the Most High God, come out, and come here." Then Shadrach, Meshach, and Abed-Nego came from the midst of the fire. 27 And the satraps, administrators, governors, and the king's counselors gathered together, and they saw these men on whose bodies the fire had no power; the hair of their head was not singed nor were their garments affected, and the smell of fire was not on them.
While Nebuchadnezzar allowed God's faithful ones to live, the Antichrist's attack on those who will not bow to him and his image, will only be stopped by the return of Jesus Christ. At the rapture, Jesus will actually deliver the Christians out of the Antichrist's power and the 144,000 true and faithful Jews (12,000 from each tribe of Israel; who once they realize that they had been duped), will be sealed for the duration of the last week of years; in other words for “the last half” of “the seven years” set aside (3 ½ years).
The very word that “the rapture” is derived from is “harpázō” and it means to “seize by force; snatch up, suddenly and decisively – like someone seizing bounty (spoil, a prize); to take by an open display of force (not covertly or secretly).” And unlike much erroneous teaching, Jesus will be clearly seen as the sky rolls back like a scroll over the whole earth and the rapture takes place (see the article, Every Eye Will See Him).
In this day and age, technology has advanced tremendously and unless the earth has some kind of setback, we can only expect it to advance even more. Who knows but that the “image of the beast” - this “abomination of desolation” that will be given “breath and a voice” perhaps will be some sort of hologram, robot or even some form of android or something beyond what we can even imagine today.
Revelation 13:14-15 And he deceives those who dwell on the earth by those signs which he was granted to do in the sight of the beast, telling those who dwell on the earth to make an image to the beast who was wounded by the sword and lived. 15 He was granted power to give breath to the image of the beast, that the image of the beast should both speak and cause as many as would not worship the image of the beast to be killed.
Much rhetoric and myth can be dismissed by simply reading and studying the Word of God with a clear mind. It is highly suggested that when reading the Bible, to let it speak for itself. The truth will always verify itself if it is meant for us to be able to know something. Sometimes our heavenly Father says that something is “not for us to know” and when He does, it will not be known!
In closing, here are some facts. The Antichrist, who is the false Christ of the books of Daniel and Revelation, has not risen to power for his final tour of duty yet (see the message that shows how the Antichrist is revealed in three prophetic sections of Scripture). So even if the temple in Jerusalem was defiled with any acts or images before, it could not have been with the image of this future evil one, that will be part of demanding the whole world to “worship the Antichrist and the dragon” that will empower him (Revelation 13:4).
Everyone in this world needs to know that anything that comes between a person and the One True God is a mistake and grave error.
Exodus 20:2-3 "I am the Lord your God, who brought you out of the land of Egypt, out of the house of bondage. 3 You shall have no other gods before Me.”
Exodus 20:4-5 "You shall not make for yourself a carved image, or any likeness of anything that is in heaven above, or that is in the earth beneath, or that is in the water under the earth; 5 you shall not bow down to them nor serve them.”
The abomination of desolation and the beast that it is an image of, will be part of a global coo to turn man against the One True God and to fall for the despicable evil one who has longed for his day. It is the tower of Babel all over again and the final rebellion of this age. There are many articles on this site that expound upon many of the thoughts here. Only truth stands upon truth, precept upon precept and much of the ideology that is heard about the rapture in the world today is erroneous, unfounded and actually put out to confuse Christians (and even the lost) who are seeking the truth. This is truly the age of deceit and deception. Read and know God's Word and hide it in your heart. Only by knowing the truth ahead of time, can we recognize the lies from outside the church and even from infiltration by the enemy and human error within the church.
But you, brethren, are not in darkness, so that this Day should overtake you as a thief. You are all sons of light and sons of the day. We are not of the night nor of darkness. Therefore let us not sleep, as others do, but let us watch and be sober. 1 Thessalonians 5:4-6
While we do believe in a mid tribulation rapture, we are not saying we know the day or the hour. The Lord makes it very clear that no one but the Father knows that. While we do believe it is at or near the middle of the last 7 years of this age, the Lord says that He has to cut the time short for the elect's sake in Matthew 24:22 and who knows the amount of time that will be?