Here are some SOP comments on it.
"Jesus Christ was the True Witness. He declares He came from the Father. "Verily, verily, I say unto thee, We speak that we do know , and testify that we have seen; and ye receive not our witness. If I have told you earthly things, and ye believe not, how shall ye believe if I tell you of heavenly things? And no man hath ascended up to heaven, but he that came down from heaven, even the Son of man which is in heaven." John 3:11-13. He said He came to reveal the Father.
Our only safety is to believe that which is truth because it is true, not because it harmonizes with our preconceived opinions and it is pleasant and agreeable to believe that which we want to believe because it harmonizes with our ideas. Do we accept the words of Christ as verity and truth because He is a divine Witness whose testimony is to be accepted, studied, and revered because He is the Sent from God? The raising of Christ from the dead establishes Christ as a witness to the wonderful truth--which means so much to us--of the resurrection of every one who believes in Jesus Christ." --- Miscellaneous Collections 1888, p886.
"Jesus had a disciple in Nicodemus. In that night conference with Jesus the convicted man stood before the Saviour under the softening, subduing influence of truth which was shining into the chambers of his mind, and impressing his heart. Jesus said, "If I have told you earthly things, and ye believe not, how shall ye believe, if I tell you of heavenly things? And no man hath ascended up to heaven, but he that came down from heaven, even the Son of man which is in heaven." Jesus not only tells Nicodemus that he must have a new heart in order to see the kingdom of heaven, but tells him how to obtain a new heart. He reads the inquiring mind of a true seeker after truth, and presents before him the representation of himself: "As Moses lifted up the serpent in the wilderness, even so must the Son of man be lifted up: that whosoever believeth in him should not perish, but have eternal life." Good news! good news! ring throughout the world! "For God so loved the world, that he gave his only begotten Son, that whosoever believeth in him should not perish, but have everlasting life." This lesson is one of the greatest importance to every soul that lives; for the terms of salvation are here laid out in distinct lines. If one had no other text in the Bible, this alone would be a guide for the soul. ---Special Testimonies to Ministers and Workers, p27.