"At the numbering of Israel, just before their entrance to Canaan, Simeon was the smallest tribe. Moses, in his last blessing, made no reference to Simeon. In the settlement of Canaan this tribe had only a small portion of Judah's lot, and such families as afterward became powerful formed different colonies and settled in territory outside the borders of the Holy Land. Levi also received no inheritance except forty-eight cities scattered in different parts of the land. In the case of this tribe, however, their fidelity to Jehovah when the other tribes apostatized, secured their appointment to the sacred service of the sanctuary, and thus the curse was changed into a blessing. PP 235.9"
The EGW passage elaborates on the consequences of Simeon's actions, including their reduced size at the numbering of Israel, which is directly related to Numbers 26:14. The EGW passage provides context and explanation for the numerical data in Numbers.
"At the settlement of Israel in Canaan, the land was divided among the whole people, the Levites only, as ministers of the sanctuary, being excepted from the equal distribution. The tribes were numbered by families, and to each family, according to its numbers, was apportioned an inheritance. MH 184.1"
The EGW passage directly reflects the principle outlined in Numbers 26:53 regarding the division of land based on population size.
Numbers 26:64"But among these there was not a man of them whom Moses and Aaron the priest numbered, when they numbered the children of Israel in the wilderness of Sinai."
"The judgments visited upon Israel for their sin at Shittim, destroyed the survivors of that vast company, who, nearly forty years before, had incurred the sentence, “They shall surely die in the wilderness.” The numbering of the people by divine direction, during their encampment on the plains of Jordan, showed that “of them whom Moses and Aaron the priest numbered, when they numbered the children of Israel in the wilderness of Sinai, ... there was not left a man of them, save Caleb the son of Jephunneh, and Joshua the son of Nun.” Numbers 26:64, 65 . PP 456.1"
EGW directly quotes Numbers 26:64 and references Numbers 26:65, accurately attributing the words to the numbering of the Israelites.