44 In the days of those kings shall the God of heaven set up a kingdom which shall never be destroyed, nor shall the sovereignty of it be left to another people; but it shall break in pieces and consume all these kingdoms, and it shall stand forever.
in the days of these kingsthe God of heaven will set up a kingdom – the kingdom of heaven is not a political kingdom, nor is it ruled by men. The kings are the four kingdoms mentioned in this passage, and not the 10 kings mentioned in Rev 17.
which shall never be destroyed – the Church of God will be destroyed, “cast to the ground,” (Dan 8:11), but the kingdom of heaven shall never be destroyed. The kingdom of heaven will “fly into the wilderness,” Rev 12:14.
it shall break in pieces and consume all these kingdoms – the whole beast/statute of seven heads and ten toes will be overcome by this new kingdom, it will crush the beast of seven heads and ten horns we find in Revelation.