"The long-expected crisis finally came. The forces of Assyria, advancing from triumph to triumph, appeared in Judea. Confident of victory, the leaders divided their forces into two armies, one of which was to meet the Egyptian army to the southward, while the other was to besiege Jerusalem. PK 352.1"
"Now in the fourteenth year of king Hezekiah did Sennacherib king of Assyria come up against all the fenced cities of Judah, and took them."
Both passages describe the Assyrian invasion of Judah under Sennacherib. The EGW passage summarizes the events described in 2 Kings 18:13.
"Judah's only hope was now in God. All possible help from Egypt had been cut off, and no other nations were near to lend a friendly hand. PK 352.2"
"God is our refuge and strength, a very present help in trouble."
Both passages highlight the reliance on God in times of trouble when other help is unavailable. The EGW passage describes Judah's situation, while Psalm 46:1 offers a general principle.
"The Assyrian officers, sure of the strength of their disciplined forces, arranged for a conference with the chief men of Judah, during which they insolently demanded the surrender of the city. This demand was accompanied by blasphemous revilings against the God of the Hebrews. Because of the weakness and apostasy of Israel and Judah, the name of God was no longer feared among the nations, but had become a subject for continual reproach. See Isaiah 52:5 . PK 352.3"
"Now therefore, what have I here, saith the Lord, that my people is taken away for nought? they that rule over them make them to howl, saith the Lord; and my name continually every day is blasphemed."
EGW explicitly references Isaiah 52:5 and connects it to the blasphemy and reproach against God's name due to the actions of Israel and Judah.
"Hath any of the gods of the nations delivered at all his land out of the hand of the king of Assyria? Where are the gods of Hamath, and of Arpad? where are the gods of Sepharvaim, Hena, and Ivah? have they delivered Samaria out of mine hand? Who are they among all the gods of the countries, that have delivered their country out of mine hand, that the Lord should deliver Jerusalem out of mine hand?"
Both passages describe the Assyrian officers' blasphemous challenge to God, questioning His ability to deliver Jerusalem, similar to how other nations' gods failed to save them. The EGW passage summarizes the events described in 2 Kings 18:33-35.
"“Speak ye now to Hezekiah,” said Rabshakeh, one of Sennacherib's chief officers, “Thus saith the great king, the king of Assyria, What confidence is this wherein thou trustest? Thou sayest, (but they are but vain words,) I have counsel and strength for the war. Now on whom dost thou trust, that thou rebellest against me?” 2 Kings 18:19, 20 . PK 352.4"
"And Rabshakeh said unto them, Say ye now to Hezekiah, Thus saith the great king, the king of Assyria, What confidence is this wherein thou trustest?"
The EGW passage directly quotes 2 Kings 18:19 and references verse 20. This is a clear and direct allusion.