"Systematic and liberal giving in accordance with the plan keeps the channel of the heart open. We place ourselves in connection with God, that He may use us as channels through which His gifts may flow to others. The poor will not complain of systematic benevolence, for it touches them lightly. They are not neglected and passed by, but are favored with acting a part in being co-workers with Christ, and will receive the blessing of God as well as the wealthy. In the very process of laying aside the littles as they can spare them they are denying self and cultivating liberality of heart. They are educating themselves to good works, and are as effectually meeting the design of God in the plan of systematic benevolence as are the more wealthy who give of their abundance. 3T 412.3"
"For if there be first a willing mind, it is accepted according to that a man hath, and not according to that he hath not."
Both passages highlight the importance of a willing mind and giving according to one's ability, not beyond it. EGW expands on this by discussing systematic benevolence and its benefits for both the giver and receiver.