Men who have property and a measure of health, and who enjoy the inestimable blessing of sight, have every advantage over a blind man. Many ways are open to them in their business career that are closed to a man who has lost his sight. Persons enjoying the use of all their faculties should not look to their own selfish interest and deprive a blind brother of one iota of his opportunity to gain means. Brother E is a poor man. He is a feeble man; he is also a blind man. He has had an earnest desire to help himself, and, although living under a weight of discouraging infirmities, his affliction has not dried up the generous impulses of his soul. In his limited circumstances he has had a heart to do and has done more in the sight of God for those who were in need of help than many of his brethren who are blessed with sight and who have a good property. Brother E has a capital in his business calculation and inventive faculty. He has worked earnestly with high hopes of inventing a business …
"If there be among you a poor man of one of thy brethren within any of thy gates in thy land which the Lord thy God giveth thee, thou shalt not harden thine heart, nor shut thine hand from thy poor brother: But thou shalt open thine hand wide unto him, and shalt surely lend him sufficient for his need, in that which he wanteth."
The EGW passage directly applies the principle of Deuteronomy 15:7-8 regarding helping the poor and needy, specifically focusing on a blind man and the responsibility of those with more resources.
"I wish that we might all see as God sees. I wish all could realize how God looks upon those men who profess to be followers of Christ, who have the blessing of sight and the advantage of means in their favor, and who yet envy the little prosperity enjoyed by a poor blind man and would benefit themselves, increase their stock of means, at the disadvantage of their afflicted brother. This is regarded of God as the most criminal selfishness and robbery, and is an aggravating sin, which He will surely punish. God never forgets. He does not look upon these things with human eyes and with cold, unfeeling, human judgment. He views things, not from the worldling's standpoint, but from the standpoint of mercy, pity, and infinite love. 3T 514.2"
"Whoso mocketh the poor reproacheth his Maker: and he that is glad at calamities shall not be unpunished."
Both passages address the idea that mistreating or taking advantage of the poor is a serious offense in God's eyes and will be punished. The EGW passage expands on this by emphasizing God's perspective of mercy and pity.