"If our perceptions could be quickened to take in this wonderful work of our Saviour for our salvation, love, deep and ardent, would burn in our hearts. Our apathy and cold indifference would then alarm us. Entire devotion and benevolence, prompted by grateful love, will impart to the smallest offering, the willing sacrifice, a divine fragrance, making the gift of priceless value. But, after willingly yielding to our Redeemer all that we can bestow, be it ever so valuable to us, if we view our debt of gratitude to God as it really is, all that we may have offered will seem to us very insufficient and meager. But angels take these offerings, which to us seem poor, and present them as a fragrant offering before the throne, and they are accepted. 3T 396.4"
"I beseech you therefore, brethren, by the mercies of God, that ye present your bodies a living sacrifice, holy, acceptable unto God, which is your reasonable service."
Both passages discuss offering oneself/gifts to God as a sacrifice. EGW's passage expands on the idea of offerings and their acceptance, echoing the principle of Romans 12:1.
"For the love of Christ constraineth us; because we thus judge, that if one died for all, then were all dead:"
Both passages discuss the love of Christ and its impact on believers, leading to devotion and sacrifice. The connection is thematic, not a direct quote or explicit allusion.