Yefet ben Ali was the foremost Karaite commentator of the Bible during the "Golden Age of Karaism" in the 10th century. In his commentary on Daniel, he wrote that the “Ancient of Days” was not God, but an angel who acted as the agent of God in judgment and bestowing the “Son of Man” with authority at the eschaton:
9, 10. These thrones [which were
cast down] are the kings mentioned above. The Ancient of days is an angel
whose task it shall be to judge the nations on the day of Judgment (cp. Ps.
l. 3). A throne of fire, he tells us, was set up for him, and the wheels of his
throne were flaming fire ; the bodies of the supernal angels are of fire, and
their thrones are of fire likewise. Then he shewed him a river of fire
issuing out from before the angel, wherewith he punished
transgressors.
Thousand thousands ministered
unto him : because he was the greatest of the angels, like the great
Sultan, before whom stand a multitude of ministers. Then he tells us why he sat
upon the throne with these ministers standing before him : the judgment was set
and the books were opened : i. e. the judgment of the world for their denial of
Him (Deut. xxxii. 37). The books were opened : for some of their sins were of
long standing, and their works were noted (ibid. 32). The expression refers to
the ordinary custom of noting down a fact which may be of use after some time,
that one may not forget it. He is using the language of the world. Compare for
the same, in reference to the deeds of the wicked, Is. Ixv. 6 ; and in reference
to the conduct of the godly, Mai. iii. 1 6 and Ps. Ixix. 29. Reference is
elsewhere made to God's judgment of the Gentiles for the wrong they have done
Israel (Joel iii. 2). He thought it appropriate to mention the day of Judgment
after the termination of the four kingdoms, to shew that at the close of their
sovereignty they must expect judgment, punishment, and condemnation, and that
their works are taken count of against them. . . . 13. The Messiah is likened
to a man in contrast to the four kingdoms, which were likened to beasts. For
two reasons. One is, because he is wise and knows his Lord. A second, because
he is lord of all.
With the clouds of heaven :
because God Almighty [shall] send him, and men shall witness him as they
witness the clouds. Then we are told how he came to the angel who sat
judging the people, and how the angel let him come before him and close to him,
and then how God gave the kingdom to him. (Anecdota Oxoniensia: A
Commentary on the Book of Daniel by Jephet Ibn Ali the Karaite [trans. D.S.
Margoliouth; Oxford: Clarendon Press, 1889], 35-36)