"The magnificence of the first temple, and the imposing rites of its religious services, had been a source of pride to Israel before their captivity; but their worship had ofttimes been lacking in those qualities which God regards as most essential. The glory of the first temple, the splendor of its service, could not recommend them to God; for that which is alone of value in His sight, they did not offer. They did not bring Him the sacrifice of a humble and contrite spirit. PK 565.2"
"The sacrifices of God are a broken spirit: a broken and a contrite heart, O God, thou wilt not despise."
EGW directly references the principle of a humble and contrite spirit being more valuable to God than outward displays, which aligns with Psalm 51:17.
"It is when the vital principles of the kingdom of God are lost sight of, that ceremonies become multitudinous and extravagant. It is when the character building is neglected, when the adornment of the soul is lacking, when the simplicity of godliness is despised, that pride and love of display demand magnificent church edifices, splendid adornings, and imposing ceremonials. But in all this God is not honored. He values His church, not for its external advantages, but for the sincere piety which distinguishes it from the world. He estimates it according to the growth of its members in the knowledge of Christ, according to their progress in spiritual experience. He looks for the principles of love and goodness. Not all the beauty of art can bear comparison with the beauty of temper and character to be revealed in those who are Christ's representatives. PK 565.3"
"But the Lord said unto Samuel, Look not on his countenance, or on the height of his stature; because I have refused him: for the Lord seeth not as man seeth; for man looketh on the outward appearance, but the Lord looketh on the heart."
EGW's statement about God valuing sincere piety over outward appearances directly reflects the principle in 1 Samuel 16:7, where God looks at the heart, not the outward appearance.