"We must have more of the spirit of those men who were engaged in building the walls of Jerusalem. We are doing a great work, and we cannot come down. If Satan sees that he can keep men answering the objections of opponents, and thus keep their voices silent, and hinder them from doing the most important work for the present time, his object is accomplished. 3T 38.2"
"And I sent messengers unto them, saying, I am doing a great work, so that I cannot come down: why should the work cease, whilst I leave it, and come down to you?"
EGW directly references the story of Nehemiah building the walls of Jerusalem and quotes his famous line, 'I am doing a great work, and I cannot come down.' This is a clear and intentional allusion.
The Sabbath History has been kept from the people too long. They need this precious work, even if they do not have it in all its perfection. It never can be prepared in a manner to fully silence unreasonable opponents, who are unstable, and who wrest the Scriptures unto their own destruction. This is a busy world. Men and women who engage in the business of life have not time to meditate, or even to read the word of God enough to understand all its important truths. Long, labored arguments will interest but a few; for the people have to read as they run. You can no more remove the objections to the Sabbath commandment from the minds of first-day Adventists than could the Saviour of the world, by His great power and miracles, convince the Jews that He was the Messiah, after they had once set themselves to reject Him. Like the obstinate, unbelieving Jews, they have chosen darkness rather than light, and should an angel direct from the courts of heaven speak to them, they would say it was…
"As also in all his epistles, speaking in them of these things; in which are some things hard to be understood, which they that are unlearned and unstable wrest, as they do also the other scriptures, unto their own destruction."
Both passages discuss how unstable and unlearned individuals twist scripture to their own destruction. EGW applies this to those who reject the Sabbath, drawing a parallel to the warning in 2 Peter.