Again Christ reiterated the truth that the sacrifices were in themselves of no value. They were a means, and not an end. Their object was to direct men to the Saviour, and thus to bring them into harmony with God. It is the service of love that God values. When this is lacking, the mere round of ceremony is an offense to Him. So with the Sabbath. It was designed to bring men into communion with God; but when the mind was absorbed with wearisome rites, the object of the Sabbath was thwarted. Its mere outward observance was a mockery. DA 286.1 Upon another Sabbath, as Jesus entered a synagogue, He saw there a man who had a withered hand. The Pharisees watched Him, eager to see what He would do. The Saviour well knew that in healing on the Sabbath He would be regarded as a transgressor, but He did not hesitate to break down the wall of traditional requirements that barricaded the Sabbath. Jesus bade the afflicted man stand forth, and then asked, “Is it lawful to do good on the Sabbath day…
"But if ye had known what this meaneth, I will have mercy, and not sacrifice, ye would not have condemned the guiltless."
Both passages emphasize that outward religious acts are meaningless without genuine love and devotion to God. The Matthew verse is directly quoted by Jesus in the same context as the healing of the man with the withered hand.
"To what purpose is the multitude of your sacrifices unto me? saith the Lord: I am full of the burnt offerings of rams, and the fat of fed beasts; and I delight not in the blood of bullocks, or of lambs, or of he goats."
Both passages condemn the idea that sacrifices or religious rituals are valuable in themselves if they are not accompanied by genuine devotion and obedience to God. The EGW passage echoes the sentiment expressed in Isaiah 1:11 regarding the worthlessness of sacrifices without true repentance and a changed heart.
"When questioned, “Is it lawful to heal on the Sabbath days?” Jesus answered, “What man shall there be among you , that shall have one sheep, and if it fall into a pit on the Sabbath day, will he not lay hold on it, and lift it out? How much then is a man better than a sheep? Wherefore it is lawful to do well on the Sabbath days.” Matthew 12:10-12 . DA 286.3"
"And, behold, there was a man which had his hand withered. And they asked him, saying, Is it lawful to heal on the sabbath days? that they might accuse him. And he said unto them, What man shall there be among you, that shall have one sheep, and if it fall into a pit on the sabbath day, will he not lay hold on it, and lift it out? How much then is a man better than a sheep? Wherefore it is lawful to do well on the sabbath days."
Ellen White directly references Matthew 12:10-12 in this passage.