The writer of Maccabees used the same phrase, bdelugma eremoseos, to refer to the idol erected in the Temple by the Greek king, Antiochus IV Epiphanes, in 168 B.C.E. (Macc. 1:54). There, Epiphanes offered pigs to Zeus (Macc. 1:45-61). (Morris)
Jesus used the same words about a future idol in the Temple. This abomination, Jesus said, will be standing “in the holy place,” which is the Temple in Jerusalem (2 Macc 8:17; Acts 6:13; 21:28). It will desecrate the Temple of God. It will pollute the sanctuary of God absolutely. It will insult God utterly. It will offend God tremendously.
Paul used this symbol of abomination to refer to the Antichrist.
Now concerning the coming of our Lord Jesus Christ and our being gathered together to him, we ask you, brothers, 2 not to be quickly shaken in mind or alarmed, either by a spirit or a spoken word, or a letter seeming to be from us, to the effect that the day of the Lord has come. 3 Let no one deceive you in any way. For that day will not come, unless the rebellion comes first, and the man of lawlessness is revealed, the son of destruction, 4 who opposes and exalts himself against every so-called god or object of worship, so that he takes his seat in the temple of God, proclaiming himself to be God. (2 Thess. 2:1-4)
Paul said that before Jesus comes again, a “rebellion” will come first. This rebellion will be led by the “man of lawlessness,” the “son of destruction.” He will exalt himself against every so-called god of worship. He will take his seat in the temple of God in Jerusalem. He will proclaim himself to be God. The Antichrist will pollute the temple of God.
It’s not a question of whether it will happen for it will happen. Rather, it is a question of when it will happen. It will happen in the future, when the Antichrist will install himself in the Temple in Jerusalem (Mk. 13:14). The Antichrist has not yet been installed in the Temple. Thus, the abomination is yet to come, but it is imminent.