Smith's Bible Dictionary
Abomination of Desolation
Abomination of Desolation. Mentioned by our Saviour, Matthew 24:15, as a sign of the approaching destruction of Jerusalem, with reference to Daniel 9:27; Daniel 11:31; Daniel 12:11. The prophecy referred ultimately to the destruction of Jerusalem by the Romans, and consequently the "abomination" must describe some occurrence connected with that event.
It appears most probable that the profanities of the Zealots constituted the abomination, which was the sign of the impending ruin; but most people refer it to the standards or banners of the Roman army. They were abomination because there were idolatrous images upon them.
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Smith, William, Dr. Entry for 'Abomination of Desolation'. Smith's Bible Dictionary. https://www.studylight.org/dictionaries/eng/sbd/a/abomination-of-desolation.html. 1901.