"Chapter 110—The Health Institute In former numbers of Testimonies for the Church I have spoken of the importance of Seventh-day Adventists’ establishing an institution for the benefit of the sick, especially for the suffering and sick among us. I have spoken of the ability of our people, in point of means, to do this; and have urged that, in view of the importance of this branch of the great work of preparation to meet the Lord with gladness of heart, our people should feel themselves called upon, according to their ability, to put a portion of their means into such an institution. I have also pointed out, as they were shown to me, some of the dangers to which physicians, managers, and others would be exposed in the prosecution of such an enterprise; and I did hope that the dangers shown me would be avoided. In this, however, I enjoyed hope for a time, only to suffer disappointment and grief. 1T 633"
"And the King shall answer and say unto them, Verily I say unto you, Inasmuch as ye have done it unto one of the least of these my brethren, ye have done it unto me."
The EGW passage discusses establishing a health institute to care for the sick, which directly reflects the principle of caring for the 'least of these' as mentioned in Matthew 25:40. The connection is a thematic parallel.
"But he that knew not, and did commit things worthy of stripes, shall be beaten with few stripes. For unto whomsoever much is given, of him shall be much required: and to whom men have committed much, of him they will ask the more."
The EGW passage speaks of the ability of the people to contribute to the health institute and their responsibility to do so. This aligns with the principle in Luke 12:48 that those who have been given much are expected to give much in return. This is a direct application of the principle.