"Jesus, our great Exemplar, in His life and death taught the strictest obedience. He died, the just for the unjust, the innocent for the guilty, that the honor of God's law might be preserved and yet man not utterly perish. Sin is the transgression of the law. If the sin of Adam brought such inexpressible wretchedness, requiring the sacrifice of God's dear Son, what will be the punishment of those, who, seeing the light of truth, set at nought the fourth commandment of the Lord? 4T 251.2"
"For Christ also hath once suffered for sins, the just for the unjust, that he might bring us to God, being put to death in the flesh, but quickened by the Spirit:"
Both passages discuss Christ's sacrifice of the just for the unjust. EGW expands on the implications of this sacrifice in relation to obedience to God's law.
"Circumstances will not justify anyone in working upon the Sabbath for the sake of worldly profit. If God excuses one man, He may excuse all. Why may not Brother L, who is a poor man, work upon the Sabbath to earn means for a livelihood when he might by so doing be better able to support his family? Why may not other brethren, or all of us, keep the Sabbath only when it is convenient to do so? The voice from Sinai makes answer: “Six days shalt thou labor, and do all thy work: but the seventh day is the Sabbath of the Lord thy God.” 4T 251.3"
"Six days shalt thou labour, and do all thy work: But the seventh day is the sabbath of the Lord thy God: in it thou shalt not do any work, thou, nor thy son, nor thy daughter, thy manservant, nor thy maidservant, nor thy cattle, nor thy stranger that is within thy gates:"
EGW directly quotes Exodus 20:9-10 to support her argument about Sabbath observance.