When reading this chapter, we should also read Isa 7 for background.  Having done that, it is interesting to speculate who Immanuel is (are) that is mentioned. 

I once heard it suggested that 2Chron 28:15 is the basis of Jesus' parable on the Good Samaritan.  It could well be.

28:5  In contrast with his father – who God blessed – Ahaz suffered at God’s hand – though it would have just looked as if the Syrians were stronger than he. It is all down to how one regards God working in the lives of His people.

28:8-11 Israel had smitten Judah because of Judah’s sins. This was ‘of God’ however Israel did it in ‘a rage’ 2Chron 28:9. So Israel were encouraged to realise that they also had sinned against God like their brethren in Judah and to use that realisation as a basis for freeing the captives. This is rather like the parable of the two debtors Luke 7:41. Having been forgiven a large debt the servant should be wiling to forgive a smaller debt to himself. How often do we, in a rage, pronounce a judgement when we are also guilty of other things? This is not to suggest that we should not address issues that need addressing. Rather I am suggesting that when we judge others we think about our own position also and let that realisation of our own weakness temper our judgement of others.

28:20-21 Notice the word ‘but’ which joins these two verses. Ahaz was not strengthened because he has failed to trust God, viewing things of the temple as simply of monetary worth. So he should have learnt that one cannot buy security.

28:1 Ahaz was alive through all the good reign of his faithful father and yet did not follow his footsteps. He clearly did not watch his father for the purpose of being instructed.

28:9  The mention of the prophet ‘Oded’ highlights the fact that there were more faithful prophets speaking the word of God than those whose words are recorded in Scripture.

2Chron 28:1-2 - Ahaz was so evil he was lumped with the kings of Israel (2Chron 28:23,27).

2Chron 28:3 - the valley of Ben Hinnom was just SW of Jerusalem and children were burned there in sacrifice to Molech; in the New Testament it was referred to as "hell" (from "Gehenna") and the location had evolved into a garbage dump with fires continually burning to prevent the spread of disease, etc.; some people mistakenly assume this is a fiery underworld place where the dead aren't truly dead but where a loving God has the guilty and ignorant suffer a literal fiery torment for all eternity (Psa 145:20); the first lie was "you will not surely die" (Gen 3:4) and many still promote/preach/believe this lie. 

2Chron 28:9 - "Oded" [(5752) means "reiteration, restorer, aided"].

2Chron 28:12 - some feel these names strung together hint Yah is a preserver, gracious, and a burden bearer to the weak.

2Chron 28:13-15 - agree with observations of others this perhaps echos the parables of the good Samaritan and the two debtors; it is a literal liberation of those enslaved and could have a spiritual application to those who will be liberated from enslavement to sin and death - perhaps the remnant that will return in the last days to restore the greatness of Israel in the times when the Messiah shall reign.

8:27 Daniel was "sick" but "none" understood it. So we can conclude that Daniel discussed his vision with others to try to work out what it all meant. Do we discuss Scripture with our brethren and sisters to develop our understanding?

V.4 etc. This prophecy concerns the rise of Alexander the Great who superseded the Medo-Persian empire.  Alexander is represented by the he goat.  He built a great empire which stretched from Greece to India.

Upon Alexander's  death, four generals struggled for leadership (vs.8,22).  Then there emerged two strong leaders among them, one controlled the north (Seleucids) and the other controlled the south, including Judea (Ptolemies). 

In 200 BC, Antiochus III (a Seleucid king) defeated Egypt and took control over Palestine, and the Ptolemies declined. Jewish worship was defiled under Antiochus (vs.10-12;23-25). The temple was used for pagan worship where it was reported that pigs were sacrificed.  

It was under Antiochus IV (175-164 BC) that the Maccabean revolt took place (167-165 BC).  At this time that the supposed miracle of the lamp stand whose flame never extinguished occurred.

The temple was cleansed and rededicated. The feast of dedication was introduced (John 10:22).   Hanukkah, the festival of lights, commemorates the rededication of the temple. It is still celebrated by Jews today. 

V.2 The river Ulai  (KJV) was a canal off the Tigris.  It was divided into two branches upstream.  That is the reason Daniel talks about being between two banks (v.16).              

Susa (transcribed in Hebrew as Shushan) was located about 250 miles east of Babylon in Elam and was made the winter capital of the Persian Empire by Cyrus.  It was also the capital where Esther and Ahasuerus are believed to have reigned (Est 1:2). 

Daniel's vision in the third year of Belshazzar's rule was, therefore, fast-forwarded to a time in the Medo-Persian Empire just before the ascendancy of Alexander the Great who subsequently captured Susa and took away its treasures. 

V.13-14 - Possibly this refers to when the Jews lost control of Jerusalem in 333 bc. If one subtracts 333 bc from 2,300 (Eze 4:6 mentions a day for a year) one arrives at 1967 when the Jews retook Jerusalem.

8:10  The casting down of some of the stars to the ground is the basis for Rev 12:4. So understanding this section of Daniel is a pre requisite to understanding Rev 12.

8:12 The ‘little horn’ was given power by God – see also :24. Just another details that shows that it is the Most High who is ruling Dan 4:17,

8:23 the ‘king of fierce countenance’ had already been prophesied – Deut 28:50

8:25 The breaking of this power ‘without hand’ echoes the way in which the image will be broken – 2:45

Susa (Shushan) in v2 is the place where Esther and Mordecai were (Est 1:2) and Nehemiah (Neh 1:1). It reminds us that it was presumably the combined effect of Daniel, Shadrach, Meshach, Abed-nego, Esther, Mordecai and Nehemiah on the rulers of this Babylonish / Medo-persian empire that caused Cyrus to send the Jews back to the land and continue the empire's support for them. Many of the kings they influenced are mentioned in Ezra 4:1-7.

8:5 That Daniel was ‘considering’ what he had seen during the vision indicates that the prophets were not simply recipients of revelation. They thought about it as well. Peter comments on this 1Pet 1:10-12

8:14 The apostles had already preached in Jerusalem and now preaching was taking place in Samaria.

The Apostles are following the injunction of Jesus Acts 1:8

Vs.14-17 It is clear that after Pentecost and the occurrence of Peter's speech (Acts 10:44), the only way that the Holy Spirit could be transmitted was through the apostles. Therefore, when the apostles died out (in the first century), the Holy Spirit was not openly possessed any more by humankind.

Vs.35-38  Philip's episode with the Ethiopian eunuch clearly shows that salvation is based upon: belief in the gospel and full-immersion adult baptism.

V.37 Several manuscripts omit this verse.

Vs.5-7 Philip performed many wonderful miracles of healing to the people of Samaria.  But these miracles were not ends unto themselves.  They were to show the power of Yahweh and underscore the message of the Gospel.  Philip preached Christ and, through the miracles, riveted the people's attention on the Gospel message.

8:14  It was John who was one of those who had asked Jesus whether they should call fire down n Samaria (Luke 8:54) and now he is going there to give the Holy Spirit – such was the change that took place in those men after the resurrection of Jesus.

GROWTH

"On that day a great persecution broke out against the church at Jerusalem, and all except the apostles were scattered throughout Judea and Samaria." (Acts 8:1)
 
Of the five to ten thousand believers that were in Jerusalem at the time the great persecution broke out, I suspect there were very few who really enjoyed being persecuted and taken out of that comfortable environment of community they had built up together. Their comfort zones were shattered. Everything they had known and placed their security in was taken away - except their faith in the word of God. Their personal lives, their social lives and spiritual lives were undergoing huge changes that, if it happened to us, we would call them uncomfortable, to say the least.
 
The positive aspect of this was that it caused spiritual growth. Listen to what happened. "Those who had been scattered preached the word wherever they went." (v. 4) Perhaps this preaching would not have been so intense if they had been able to sit comfortably among their friends in peace and security as before. But now through change and discomfort, these new Christians had to grow in faith and courage.
 
When we have times of change and discomfort, let's make sure they don't make us angry or bitter, but rather allow them to be times of growth to the glory of God.

8:6 Despite – or maybe because of – the persecution the disciples were of ‘one accord’.

8:30 Philip ‘heard’ the Ethiopian readings Isaiah. So we should ask ‘to whom was he reading?’ We might concluded that at least the chariot driver. However this man was of great importance in Ethiopia so it is probable that there were others travelling with him. So, if my presumption is correct, he was talking to others about Scripture even though he was not understanding it fully himself. We have to assume that those with him were also gentiles as he was. So we see a group of gentiles returning from Jerusalem reading Scripture at a time when the gospel had been extended to the gentiles.

8:5 And so we see in the record the beginning of the taking of the gospel outside Jerusalem to Samaria, following the instructions of Jesus. Acts 1:8

8:14  In sending Peter and John to investigate the effects of Philip’s preaching in Samaria we see an indication of the reluctance of the apostles to accept that the gospel was to be preached to others than Jews.