Should we attach significance to the ten toes of the image in Daniel 2?
The toes are not mentioned in Nebuchadnezzar's dream, but only in Daniel's explanation of the dream. The toes do not necessarily have any significance other than being part of the feet. The Bible does not mention ten toes, it just says, "toes." We assume there are ten. If we insist that the number of toes is significant, what is the significance of the fact that there are probably two feet? What about the fact that there are probably two legs? If the number ten was important to the vision, the number would have at least been mentioned. But it is not.
The main points of the vision are outlined, not so much in the bodily parts of the image, but rather in the construction materials used. The emphasis is upon four metals: gold, silver, brass, and iron. These four metals represent four world kingdoms. Then, to the fourth metal is added another ingredient, clay, which changes the nature of the fourth kingdom. Then, during the phase represented by the mingled iron and clay, a stone demolishes the image and becomes a great mountain. This basic outline presents the complete message of the vision. Distinguishing between the breast and the arms or between the toes and the feet is not important, else Daniel would have said so.
We do not find the number "ten" mentioned in connection with a vision of world empires until we get to Chapter 7 where we see a ten-horned beast. Those ten horns are significant, as the prophecy itself indicates.