The Second Advent Manual
PROPHETIC AND SOLAR YEARS
“But does not Mr. Miller reckon some years at 360 and some at 365 days!” No-unless you refer to the prophetic years, as distinguished from chronological or historical years. In history and chronology no other years are ever used but true solar years. Prophetic years, generally called “times” in scripture, are always of 360 days. God has so explained them in his word (compare Revelation 12:6 and 14); and the history of fulfilled prophecy corresponds with that explanation. TSAM 24.1
When these two modes of time are used in reckoning, prophetic years are never put alongside of solar years as if they were to be matched together as years; i. e. it is not to be supposed that the seven times, for instance, are to be matched with seven solar years:—nor, as some have thought, are we, 1st, to suppose the days in the prophetic period indicates a corresponding number of solar years; and 2nd, that the period thus obtained is to be compared with the same number of prophetic years; and 3rd, to get at the result, deduct the difference between the prophetic and solar years from the whole period; but prophetic or symbolic times are always interpreted to mean as many true solar years as there are days in the period considered. “Each day” of the prophetic period represents a true solar year-there being 2520 days in 7 times, understood symbolically, the period expresses 2520 true solar years. Prophetic time is the measure, true time the article to be measured. There is the same difference between the measure and the article to be measured in this case that there is in all other cases: the measure is an arbitrary abstract rule, by which the natural and real thing is to be measured off for use. TSAM 25.1