Seems
@GuyBoden's getting a lot of needlessly snarky comments on this thread..
There are (probably many more than) two ways of looking at this. The first echoes
@presta's breakdown, where we want to ascend a hill at a set speed. Assuming bike speed is constant, then force at the tyre's contact patch will also be constant. The product of this force and its radius will give the torque necessary at the axle of the rear wheel. Dividing this torque by the effective radius between the rear sprocket being used gives us the force exerted at the sprocket by the chain, while dividing this torque by the radius between the centre of the axle and the engagement points of the pawls in the freehub gives the total force they have to react.
I'm not going to do a worked example, however with the above caveat that the speed is constant, so is the force at the contact patch, torque at the rear wheel axle and force acting on pawls in the hub. As per
@presta's post the larger the rear sprocket, the less force has to be exerted on it by the chain to provide the fixed level of torque we desire.
However what about a more real-world-likely example, whereby our rider gets to the bottom of a substantial hill, drops into the lowest gear, gets out of the saddle and puts in a maximum effort..? Assuming the front chainring is the same size throughout and the force at the pedals courtesy of the rider is constant, so will be the force on the chain. This force acting on a larger sprocket at the back will create a larger instantaneous torque about the centre of the axle, which in turn will translate into larger forces at the pawls in the hub and at the tyre's contact patch.
On less-severe hills this lower gearing may just result in the rider travelling at the same speed as they would have with a larger sprocket; for the same power output but at a higher cadence for a lower, more comfortable force at the pedals. However if we imagine that the hills just get steeper and steeper, eventually we reach a point where the gearing is the limiting factor and the hill can only be climbed with the largest sprocket because the rider cannon provide the necessary force at the pedals to drive anything smaller.
Hence, in this example the larger sprocket does give rise to a situation where it's exerting more force at the hub pawls. This will be the case in any situation that presents enough retarding force against the rider that allows them to input max power to the drivetrain in the lowest gear without causing large accelerations (such as ascending a very steep hill, accelerating a very heavy bike & rider from a standstill or pushing into a massive headwind) will give higher force transmission at the hub's pawl as Guy suggests in his first post.
Finally it's worth remembering that the power a rider can product (which is the product of torque and rotational speed) will vary with cadence. While a rider might hit peak power at a crank speed of say 80-100rev/min, hitting a steep hill - even with low gearing - will likely drop the realistic cadence right down and out of the ideal range for peak power. Hence, gearing lower pushes us back towards this ideal range and allows greater net power input than would have been possible with a smaller rear sprocket and lower cadence it dictates.