"Because these men can boast of but little earthly treasure, they may be looked upon as deficient in ability, in judgment, and in wisdom. They may be counted of no special worth, and their influence may not be esteemed by men; yet how does God regard these poor wise men? They are regarded precious in His sight, and, although not increasing their treasure upon earth, they are laying up for themselves an incorruptible treasure in the heavens, and in doing this they manifest a wisdom as far superior to that of the wise, calculating, acquisitive professed Christian as the divine and godlike is superior to the earthly, carnal, and satanic. It is moral worth that God values. A Christian character unblotted with avarice, possessing quietness, meekness, and humility, is more precious in His sight than the most fine gold, even the golden wedge of Ophir. 1T 538.1"
"But lay up for yourselves treasures in heaven, where neither moth nor rust doth corrupt, and where thieves do not break through nor steal:"
Both passages discuss laying up treasures in heaven rather than on earth. EGW expands on the idea, but the core concept is clearly derived from Matthew 6:20.
"the blemishes upon their character, and as faithful stewards of Christ render to God the things that are His, it will be said to them: “Well done, good and faithful servant; thou has been faithful over a few things, I will make thee ruler over many things: enter thou into the joy of thy Lord.” 1T 538.2"
"His lord said unto him, Well done, thou good and faithful servant: thou hast been faithful over a few things, I will make thee ruler over many things: enter thou into the joy of thy lord."
The EGW passage directly quotes Matthew 25:21, making it a clear and explicit allusion.