Some flatter themselves that they are liberal because they at times donate freely to ministers and for the advancement of the truth. Yet these so-called liberal men are close in their deal and ready to overreach. They have abundance of this world, and this binds upon them great responsibilities as God's stewards. Yet, when dealing with a poor, hard-laboring brother, they are exacting to the last farthing. The poor side to a bargain is the poor man's legacy. Instead of favoring his poor brother, the sharp, exacting rich man takes all the advantage and adds to his already accumulated wealth by the misfortune of the other. He prides himself because of his shrewdness, but with his wealth he is heaping up to himself a heavy curse and laying a stumbling block in the way of his brother. By his meanness and close calculation he is cutting off his ability to benefit him with his religious influence. All this lives in the memory of that poor brother, and the most earnest prayers and apparently z…
"But whoso hath this world’s good, and seeth his brother have need, and shutteth up his bowels of compassion from him, how dwelleth the love of God in him?"
Both passages directly address the responsibility of those with worldly goods to help those in need. The language and sentiment are very similar, making this a strong thematic parallel.
"If a brother or sister be naked, and destitute of daily food,"
Both passages address the needs of the poor and the responsibility of those who have means to help them. The EGW passage speaks of dealing with a 'poor, hard-laboring brother,' while James 2:15 speaks of a 'brother or sister' in need. This is a valid thematic parallel.
"Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone."
Both passages address hypocrisy in religious practice, where outward displays of piety (donating to ministers/tithing) are not matched by just and merciful treatment of others. However, the connection is not strong enough to warrant a higher confidence.