Commentaries:
Biblically, Babylon can be a city or a nation. Though it is sometimes figuratively portrayed as a woman, it is not a church. In prophecy, especially in the New Testament, it symbolizes the worldly system opposed to God. One must discern from the context in which "Babylon" appears which interpretation is intended, but experience shows that Babylon overwhelmingly signifies a nation. Even when it suggests a city, we have to remember that God often uses a city to represent the entire nation.
John W. Ritenbaugh
The Beast and Babylon (Part Two)