"“Though the Lord be high, yet hath He respect unto the lowly.” Psalm 138:6 . Those who reveal the meek and lowly spirit of Christ are tenderly regarded by God. They may be looked upon with scorn by the world, but they are of great value in His sight. Not only the wise, the great, the beneficent, will gain a passport to the heavenly courts; not only the busy worker, full of zeal and restless activity. No; the poor in spirit, who crave the presence of an abiding Christ, the humble in heart, whose highest ambition is to do God's will,—these will gain an abundant entrance. They will be among that number who have washed their robes and made them white in the blood of the Lamb. “Therefore are they before the throne of God, and serve Him day and night in His temple: and He that sitteth on the throne shall dwell among them.” Revelation 7:15 . DA 301.4"
The EGW passage directly quotes Psalm 138:6 and elaborates on the idea that God respects the lowly.