"Bitter and deeply humiliating was the judgment immediately pronounced. “The Lord spake unto Moses and Aaron, Because ye believed Me not, to sanctify Me in the eyes of the children of Israel, therefore ye shall not bring this congregation into the land which I have given them.” With rebellious Israel they must die before the crossing of the Jordan. Had Moses and Aaron been cherishing self-esteem or indulging a passionate spirit in the face of divine warning and reproof, their guilt would have been far greater. But they were not chargeable with willful or deliberate sin; they had been overcome by a sudden temptation, and their contrition was immediate and heartfelt. The Lord accepted their repentance, though because of the harm their sin might do among the people, He could not remit its punishment. PP 419.1"
"And the Lord spake unto Moses and Aaron, Because ye believed me not, to sanctify me in the eyes of the children of Israel, therefore ye shall not bring this congregation into the land which I have given them."
EGW directly quotes Numbers 20:12 to explain the judgment upon Moses and Aaron.
"But the Lord was wroth with me for your sakes, and would not hear me: and the Lord said unto me, Let it suffice thee; speak no more unto me of this matter."
Ellen White directly references Deuteronomy 3:26 in this passage.
On every occasion of difficulty or trial the Israelites had been ready to charge Moses with having led them from Egypt, as though God had had no agency in the matter. Throughout their journeyings, as they had complained of the difficulties in the way, and murmured against their leaders, Moses had told them, “Your murmurings are against God. It is not I, but God, who has wrought in your deliverance.” But his hasty words before the rock, “shall we bring water?” were a virtual admission of their charge, and would thus confirm them in their unbelief and justify their murmurings. The Lord would remove this impression forever from their minds, by forbidding Moses to enter the Promised Land. Here was unmistakable evidence that their leader was not Moses, but the mighty Angel of whom the Lord had said, “Behold, I send an Angel before thee, to keep thee in the way, and to bring thee into the place which I have prepared. Beware of Him , and obey His voice: ... for My name is in Him .” Exodus 23:…
"And Moses said, This shall be, when the Lord shall give you in the evening flesh to eat, and in the morning bread to the full; for that the Lord heareth your murmurings which ye murmur against him: and what are we? your murmurings are not against us, but against the Lord."
EGW draws a parallel between Moses' words and the Israelites' murmurings against God, referencing Exodus 16:8, where Moses clarifies that their complaints are against God, not him. The connection is thematic, highlighting the Israelites' tendency to blame Moses instead of recognizing God's role.