The man who said it (Jefferson) was a Deist, but the theology behind it is the 1st Commandment.

A few examples:

- Egyptian midwives refusing to murder Hebrew infants

- Daniel's friends refusing to bow to Nebuchadnezzar

- Rahab protecting the two spies

- the Apostles refusing to cease preaching the gospel

To paraphrase one theologian, sometimes obedience to the highest law (God's) requires disobedience (even resistance) to lower laws (man's).