"The Lord promised to spare Israel from immediate destruction; but because of their unbelief and cowardice He could not manifest His power to subdue their enemies. Therefore in His mercy He bade them, as the only safe course, to turn back toward the Red Sea. PP 391.1"
"(Now the Amalekites and the Canaanites dwelt in the valley.) To morrow turn you, and get you into the wilderness by the way of the Red sea."
The EGW passage directly references and interprets the command given in Numbers 14:25, making it an explicit allusion rather than just a direct principle.
"In their rebellion the people had exclaimed, “Would God we had died in this wilderness!” Now this prayer was to be granted. The Lord declared: “As ye have spoken in Mine ears, so will I do to you: your carcasses shall fall in this wilderness, and all that were numbered of you, according to your whole number, from twenty years old and upward.... But your little ones, which ye said should be a prey, them will I bring in, and they shall know the land which ye have despised.” And of Caleb He said, “My servant Caleb, because he had another spirit with him, and hath followed Me fully, him will I bring into the land whereinto he went; and his seed shall possess it.” As the spies had spent forty days in their journey, so the hosts of Israel were to wander in the wilderness forty years. PP 391.2"
"Say unto them, As truly as I live, saith the Lord, as ye have spoken in mine ears, so will I do to you: Your carcases shall fall in this wilderness; and all that were numbered of you, according to your whole number, from twenty years old and upward, which have murmured against me, Doubtless ye shall not come into the land, concerning which I sware to make you dwell therein, save Caleb the son of Jephunneh, and Joshua the son of Nun."
EGW directly quotes and paraphrases Numbers 14:28-30.
"knew that their punishment was just. The ten unfaithful spies, divinely smitten by the plague, perished before the eyes of all Israel; and in their fate the people read their own doom. PP 391.3"
"Even those men that did bring up the evil report upon the land, died by the plague before the Lord."
EGW directly refers to the event described in Numbers 14:37.
"Now they seemed sincerely to repent of their sinful conduct; but they sorrowed because of the result of their evil course rather than from a sense of their ingratitude and disobedience. When they found that the Lord did not relent in His decree, their self-will again arose, and they declared that they would not return into the wilderness. In commanding them to retire from the land of their enemies, God tested their apparent submission and proved that it was not real. They knew that they had deeply sinned in allowing their rash feelings to control them and in seeking to slay the spies who had urged them to obey God; but they were only terrified to find that they had made a fearful mistake, the consequences of which would prove disastrous to themselves. Their hearts were unchanged, and they only needed an excuse to occasion a similar outbreak. This presented itself when Moses, by the authority of God, commanded them to go back into the wilderness. PP 391.4"
"For godly sorrow worketh repentance to salvation not to be repented of: but the sorrow of the world worketh death."
Both passages contrast worldly sorrow (sorrow for consequences) with godly sorrow (sorrow for sin itself). EGW's passage illustrates this principle in the context of the Israelites' rebellion.