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There are three areas of emphasis in this poetic CHIASM:
1) The CENTER POINT in verse 21B stresses that God is the provider of wisdom and understanding.
2) The CONCLUDING SUMMARY in verse 23B is the reason behind Daniel′s praise: You have made known to me what we requested of You.
3) There is a subtle change in the FIRST/LAST elements. At first, the pronoun He referring to the LORD—at the end, the pronoun became You. This intensification speaks to this method of becoming the personal LORD for Daniel. He was wise and he had understanding, but now he knows Him.