"Some give of their abundance, but yet they feel no lack. They do not particularly deny themselves of anything for the cause of Christ. They still have all that heart can wish. They give liberally and heartily. God regards it, and the action and motive are known and strictly marked by Him. They will not lose their reward. You who cannot bestow so liberally must not excuse yourselves because you cannot do as much as some others. Do what you can. Deny yourselves of some article that you can get along without, and sacrifice for the cause of God. Like the widow, cast in your two mites. You will actually give more than all those who give of their abundance; and you will know how sweet it is to deny self, to give to the needy, to sacrifice for the truth, and to lay up treasure in heaven. 1T 177.1"
"And there came a certain poor widow, and she threw in two mites, which make a farthing."
The EGW passage explicitly references the widow's mites, making this an explicit allusion rather than just a thematic parallel.
"For if there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not."
The EGW passage echoes the principle of giving according to one's ability and willingness, which is the core message of 2 Corinthians 8:12.
"I was shown that the young, especially young men, who profess the truth, have yet a lesson of self-denial to learn. If these made more sacrifice for the truth, they would esteem it more highly. It would affect their hearts, and purify their lives, and they would hold it more dear and sacred. 1T 177.2"
"Jesus said unto him, If thou wilt be perfect, go and sell that thou hast, and give to the poor, and thou shalt have treasure in heaven: and come and follow me."
Both passages emphasize the importance of sacrifice and self-denial for spiritual growth. The EGW quote speaks of sacrifice for the truth leading to a deeper appreciation and purified life, while Matthew 19:21 describes selling possessions and following Jesus for treasure in heaven. The core idea of sacrificing earthly possessions/comforts for a greater spiritual reward connects them.