"In that hour of solemn responsibility, the apostle was calm and self-possessed. His heart was burdened with an important message, and the words that fell from his lips convinced his hearers that he was no idle babbler. “Ye men of Athens,” he said, “I perceive that in all things ye are too superstitious. For as I passed by, and beheld your devotions, I found an altar with this inscription, To the Unknown God. Whom therefore ye ignorantly worship, Him declare I unto you.” With all their intelligence and general knowledge, they were ignorant of the God who created the universe. Yet there were some who were longing for greater light. They were reaching out toward the Infinite. AA 237.1"
"Then Paul stood in the midst of Mars’ hill, and said, Ye men of Athens, I perceive that in all things ye are too superstitious."
EGW directly quotes Acts 17:22 and elaborates on the context and meaning of Paul's words.
"With hand outstretched toward the temple crowded with idols, Paul poured out the burden of his soul, and exposed the fallacies of the religion of the Athenians. The wisest of his hearers were astonished as they listened to his reasoning. He showed himself familiar with their works of art, their literature, and their religion. Pointing to their statuary and idols, he declared that God could not be likened to forms of man's devising. These graven images could not, in the faintest sense, represent the glory of Jehovah. He reminded them that these images had no life, but were controlled by human power, moving only when the hands of men moved them; and therefore those who worshiped them were in every way superior to that which they worshiped. AA 237.2"
"To whom then will ye liken God? or what likeness will ye compare unto him?"
Both passages address the futility of comparing God to idols. EGW elaborates on Paul's argument against Athenian idolatry, echoing the sentiment found in Isaiah 40:18.
"Paul drew the minds of his idolatrous hearers beyond the limits of their false religion to a true view of the Deity, whom they had styled the “Unknown God.” This Being, whom he now declared unto them, was independent of man, needing nothing from human hands to add to His power and glory. AA 237.3"
"God that made the world and all things therein, seeing that he is Lord of heaven and earth, dwelleth not in temples made with hands;"
Both passages discuss God's independence from human needs and the inadequacy of idols. EGW amplifies the concept presented in Acts 17:24, drawing out the implications of God not dwelling in temples made with hands.