Jamieson, Fausset and Brown on Daniel 2:11

11. gods, whose dwelling is not with flesh--answering to "no man upon the earth"; for there were, in their belief, "men in heaven," namely, men deified; for example, Nimrod. The supreme gods are referred to here, who alone, in the Chaldean view, could solve the difficulty, but who do not communicate with men. The inferior gods, intermediate between men and the supreme gods, are unable to solve it. Contrast with this heathen idea of the utter severance of God from man, Joh 1:14, "The Word was made flesh, and dwelt among us"; Daniel was in this case made His representative.