the beast with 7 heads and ten horns - the Roman Empire

The beast with seven heads and ten horns in Revelation 17, 12, 13 is the Roman Empire.

Revelation 17 beast with the seven heads and ten horns is the fourth kingdom of Daniel 7 - the Roman Empire - it's status at the time of John, 1st century.

In Revelation 12, the fourth kingdom the Roman Empire (manifested in the end times as the EU) - its status with 7 years before Jesus returns. Revelation 12:6, the 1260 days, plus Revelation 12:14, the time/times/half time total the 7 years.

In Revelation 13, the fourth kingdom the Roman Empire (manifested in the end times as the EU) - its status with 42 months before Jesus returns. Revelation 13:5, the 42 months rule of the beast-king.

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Revelation 17 (status first century)
7 heads - no crowns - the prophecy of the 7 kings incomplete. king 7 yet to come.
10 horns - no crowns - the prophecy of the 10 kings not started.

Revelation 12 (status with 7 years before Jesus's return)
7 heads - crowns - the prophecy of the 7 kings complete, king 7 the little horn person in power.
10 horns - no crowns - the prophecy of the 10 kings started, but no crowns since the little horn person has not become the beast-king yet.

Revelation 13 (status with 42 months before Jesus's return)
7 heads - no crowns - no crowns because the little horn person has been assassinated, ending the prophecy of the 7 kings.
10 horns -crowns - to rule with the beast-king (the little horn person brought back to life) for the 42 months.

Revelation 17:10-11
five fallen kings of the Roman Empire
1. Julius Caesar
2. Augustus Caesar
3. Tiberius
4. Caligula
5. Claudius

the one is (ruling at the time of John, 1st century)
6. Nero

the one yet to come (end times)
7. the little horn person

the beast-king
8. the little horn person after being assassinated and comes back to life.

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Now look at this chart about the stages of the little horn person. Stage 1, he is king 7 of the Roman Empire (manifested in the end times as the EU) . Stage 5, he is the beast-king (king 8) of the Roman Empire (manifested in the end times as the EU). At the beast-king, he will be dictator of the EU.

king 7 and king 8 are annotated in the rectangles - small print. (click on the chart to get a zoomed in view)