"What strange work Elijah would have done in numbering Israel at the time when God's judgments were falling upon the backsliding people! He could count only one on the Lord's side. But when he said, “I, even I only, am left; and they seek my life,” the word of the Lord surprised him, “Yet I have left Me seven thousand in Israel, all the knees which have not bowed unto Baal.” 1 Kings 19:14, 18 . PK 189.1"
"And he said, I have been very jealous for the Lord God of hosts: because the children of Israel have forsaken thy covenant, thrown down thine altars, and slain thy prophets with the sword; and I, even I only, am left; and they seek my life, to take it away."
EGW directly quotes 1 Kings 19:14, attributing the words to Elijah and referencing the context of his lament about being the only one left faithful.
"Yet I have left me seven thousand in Israel, all the knees which have not bowed unto Baal, and every mouth which hath not kissed him."
EGW directly quotes 1 Kings 19:18, attributing the words to God and referencing the context of the 7000 who have not bowed to Baal.
"Then let no man attempt to number Israel today, but let everyone have a heart of flesh, a heart of tender sympathy, a heart that, like the heart of Christ, reaches out for the salvation of a lost world. PK 189.2"
"A new heart also will I give you, and a new spirit will I put within you: and I will take away the stony heart out of your flesh, and I will give you an heart of flesh."
Both passages speak of a 'heart of flesh' in contrast to a hardened heart. Ezekiel speaks of God giving a new heart, while EGW uses the phrase to describe a heart of compassion and sympathy. The connection is thematic, focusing on the transformation of the heart.