"Christ made a full and complete sacrifice, a sacrifice sufficient to save every son and daughter of Adam who should show repentance toward God for having transgressed His law, and manifest faith in our Lord Jesus Christ. Yet notwithstanding the sacrifice was ample, but few consent to a life of obedience that they may have this great salvation. Few are willing to imitate His amazing privations, to endure His sufferings and persecutions, and to share His exhausting labor to bring others to the light. But few will follow His example in earnest, frequent prayer to God for strength to endure the trials of this life and perform its daily duties. Christ is the Captain of our salvation, and by His own sufferings and sacrifice He has given an example to all His followers that watchfulness and prayer, and persevering effort, were necessary on their part if they would rightly represent the love which dwelt in His bosom for the fallen race. 2T 664.1"
"But we see Jesus, who was made a little lower than the angels for the suffering of death, crowned with glory and honour; that he by the grace of God should taste death for every man."
The EGW passage echoes the sentiment of Christ's sacrifice being for everyone, but only those who accept it benefit. Hebrews 2:9 speaks of Christ tasting death for every man, and the EGW passage elaborates on the conditions for receiving that benefit.
"Men of property are dying spiritually because of their neglect to use the means God has placed in their hands to aid in saving their fellow men. Some become aroused at times and resolve that they will make to themselves friends with the unrighteous mammon, that they may finally be received into everlasting habitations. But their efforts in this direction are not thorough. They commence, but, not being heartily and thoroughly in earnest in the work, they make a failure. They are not rich in good works. While lingeringly retaining their love and grasp of their earthly treasures, Satan outgenerals them. 2T 664.2"
"And I say unto you, Make to yourselves friends of the mammon of unrighteousness; that, when ye fail, they may receive you into everlasting habitations."
The EGW passage directly alludes to the parable of the unjust steward and the use of 'unrighteous mammon' to make friends, as described in Luke 16:9.