Daniel 3 :12

There are certain Jews whom thou hast set over the affairs of the province of Babylon, Shadrach, Meshach, and Abed-nego - Daniel 2:49. It is quite remarkable that the name of Daniel does not occur in the record of this transaction, and that he does not appear to have been involved in the difficulty. Why he was not cannot now be certainly known. We may be sure that he would not join in the worship of the idol, and yet it would seem, as Nebuchadnezzar had summoned all the high officers of the realm to be present Daniel 3:2, that he must have been summoned also. The conjecture of Prideaux (Con. I. 222) is not improbable, that he occupied a place of so much influence and authority, and enjoyed in so high degree the favor of the king, that they did not think it prudent to begin with him, but rather preferred at first to bring the accusation against subordinate officers. If they were condemned and punished, consistency might require that he should be punished also. If he had been involved at first in the accusation, his high rank, and his favor with the king, might have screened them all from punishment. It is possible, however, that Daniel was absent on the occasion of the dedication of the image. It should be remembered that perhaps some eighteen years had elapsed since the transaction referred to in Daniel 2 occurred (see the notes at Daniel 3:1), and Daniel may have been employed in some remote part of the empire on public business. Compare Introduction to the chapter, Section I.VIII.

These men, O king, have not regarded thee - Margin, "set no regard upon." Literally, "they have not placed toward thee the decree;" that is, they have not made any account of it; they have paid no attention to it.

They serve not thy gods - Perhaps it was inferred from the fact that they would not pay religious homage to "this" idol, that they did not serve the gods at all that were acknowledged by the king; or possibly this may have been known from what had occurred before. It may have been well understood in Babylon, that the Hebrews worshipped Jehovah only. Now, however, a case had occurred which was a "test" case, whether they would on any account render homage to the idols that were worshipped in Babylon. In their refusal to worship the idol, it seemed much to aggravate the offence, and made the charge much more serious, that they did not acknowledge "any" of the gods that were worshipped in Babylon. It was easy, therefore, to persuade the king that they had arrayed themselves against the fundamental laws of the realm.