"In the offering of incense the priest was brought more directly into the presence of God than in any other act of the daily ministration. As the inner veil of the sanctuary did not extend to the top of the building, the glory of God, which was manifested above the mercy seat, was partially visible from the first apartment. When the priest offered incense before the Lord, he looked toward the ark; and as the cloud of incense arose, the divine glory descended upon the mercy seat and filled the most holy place, and often so filled both apartments that the priest was obliged to retire to the door of the tabernacle. As in that typical service the priest looked by faith to the mercy seat which he could not see, so the people of God are now to direct their prayers to Christ, their great High Priest, who, unseen by human vision, is pleading in their behalf in the sanctuary above. PP 353.1"
"And Aaron shall burn thereon sweet incense every morning: when he dresseth the lamps, he shall burn incense upon it."
The EGW passage elaborates on the practice of burning incense described in Exodus, connecting it to the priest's access to God's presence. While not a direct quote, it builds upon the practice described in the verse.
"And he shall put the incense upon the fire before the Lord, that the cloud of the incense may cover the mercy seat that is upon the testimony, that he die not:"
The EGW passage directly references the cloud of incense covering the mercy seat, as described in Leviticus 16:13. It expands on the significance of this action within the sanctuary service.
"The incense, ascending with the prayers of Israel, represents the merits and intercession of Christ, His perfect righteousness, which through faith is imputed to His people, and which can alone make the worship of sinful beings acceptable to God. Before the veil of the most holy place was an altar of perpetual intercession, before the holy, an altar of continual atonement. By blood and by incense God was to be approached—symbols pointing to the great Mediator, through whom sinners may approach Jehovah, and through whom alone mercy and salvation can be granted to the repentant, believing soul. PP 353.2"
"And the smoke of the incense, which came with the prayers of the saints, ascended up before God out of the angel’s hand."
Both passages connect incense with prayer ascending to God. EGW interprets this as representing the merits and intercession of Christ, which aligns with the symbolic nature of Revelation.