"A new year has dawned upon us. What have you determined to do? What have you resolved shall be the record borne up to God by the ministering angels of your work from day to day? What words that you have uttered will appear in the page of the book of records? What thoughts will the Searcher of hearts find cherished by you? He is a discerner of the thoughts, of the intents and purposes of the heart. You have a fearful record of the past year, which is laid open to the view of the Majesty of heaven and the myriads of pure, sinless angels. Your thoughts and acts, your desperate and unsanctified feelings, may have been concealed from mortals; but remember, the most trivial acts of your life are open to the view of God. You have a spotted record in heaven. The sins you have committed are all registered there. 2T 560.1"
"For the word of God is quick, and powerful, and sharper than any twoedged sword, piercing even to the dividing asunder of soul and spirit, and of the joints and marrow, and is a discerner of the thoughts and intents of the heart."
The EGW passage uses the phrase "discerner of the thoughts and intents of the heart," which is a direct allusion to Hebrews 4:12. The context of both passages also deals with God's knowledge of our inner thoughts and motivations.
"And I saw the dead, small and great, stand before God; and the books were opened: and another book was opened, which is the book of life: and the dead were judged out of those things which were written in the books, according to their works."
The EGW passage speaks of a record of the past year being laid open to God and ministering angels, and a "spotted record in heaven." This aligns with the concept of books being opened in Revelation 20:12, where people are judged according to their works recorded in those books.