A low gear makes a climb feel easier without making the hill any smaller. The bargain is straightforward: less force at the pedals, more revolutions to reach the top. What changes is not gravity's demand, but the way a rider pays it. The hill keeps score.
The cleverness lies in the gear ratio. A smaller front chainring or a larger rear sprocket means the rear wheel turns fewer times for each turn of the pedals. That gives the rider more mechanical advantage: for a given pedal force, the drivetrain delivers more torque at the rear wheel. Legs can keep turning. On a steep slope, this can help a rider sustain a comfortable cadence rather than grind against a high gear, although an excessively low gear may make balance or traction harder to manage.
The accounting is less forgiving than the sensation. Raising the same rider and bike through the same vertical height requires the same increase in gravitational potential energy, regardless of gear. The lower gear spreads that mechanical work across more pedal strokes; it does not abolish it. Friction and rolling resistance add further demands, and actual energy use can vary with riding conditions and efficiency. There is no free summit. Still, as the wheels inch upward and the pedals spin, the distinction between less force and less work becomes something a rider can feel.