A late prophetic vision centers on the ultimate fate of Egypt and its impending collapse at the hands of the Babylonian Empire. The timing of this event is firmly established as occurring in the first month of the calendar year, the month of Nissan [מצודת דוד, ביאור שטיינזלץ], during the twenty-seventh year of the reign of King Nebuchadnezzar of Babylon. This dating method stands out, as the standard practice throughout these prophecies is to count the years from the exile of King Jehoiachin. Recognizing this sudden shift, [רש"י] observes a fundamental rule about the book's overall structure: the recorded visions do not necessarily follow a strict chronological order.
The primary approach among commentators addresses why the dating system changes specifically at this moment. According to [אברבנאל] and [מלבי"ם], the timeline is introduced to clarify a previous prophecy, which foretold that Egypt would suffer forty years of total ruin. Until this point, the exact start of that period remained a mystery. The twenty-seventh year of Nebuchadnezzar's reign is thus identified as the starting point of Egypt's destruction. Consequently, these forty years of desolation spanned the rule of Nebuchadnezzar and his son, finally coming to a close with the death of the Babylonian king Evil-Merodach.
The broader background of this event highlights Nebuchadnezzar's role as an instrument of God. The Babylonian king had recently executed a massive and exhausting siege against the city of Tyre. This grueling military campaign yielded no material wealth or profit, but it was orchestrated to punish the king of Tyre for his arrogance and to firmly establish the reality of Divine providence in the world [אהבת יהונתן]. Because Nebuchadnezzar and his army carried out this heavy labor without any financial gain, God determines that the nation of Egypt and all its vast spoils will now be handed over to them as direct compensation and a rightful reward [רד"ק, אברבנאל].