"“He that is faithful in that which is least is faithful also in much: and he that is unjust in the least is unjust also in much.” It is not the magnitude of the matter that makes it fair or unfair. As a man deals with his fellow men, so will he deal with God. He that is unfaithful in the mammon of unrighteousness, will never be entrusted with the true riches. The children of God should not fail to remember that in all their business transactions they are being proved, weighed in the balances of the sanctuary. 4T 311.1"
"He that is faithful in that which is least is faithful also in much: and he that is unjust in the least is unjust also in much."
The EGW passage directly quotes Luke 16:10 and elaborates on its meaning in the context of business dealings and faithfulness, making it a clear and explicit allusion.
"Moreover it is required in stewards, that a man be found faithful."
While the EGW passage explicitly quotes Luke 16:10, the latter part about being 'found faithful' connects thematically with 1 Corinthians 4:2, which emphasizes the requirement of faithfulness in stewards. The EGW passage discusses faithfulness in business transactions, which can be seen as a form of stewardship.
"Christ has said: “A good tree cannot bring forth evil fruit, neither can a corrupt tree bring forth good fruit.” “Wherefore by their fruits ye shall know them.” The deeds of a man's life are the fruit he bears. If he is unfaithful and dishonest in temporal matters he is bringing forth briers and thorns; he will be unfaithful in the religious life and will rob God in tithes and offerings. 4T 311.2"
"Even so every good tree bringeth forth good fruit; but a corrupt tree bringeth forth evil fruit."
EGW directly quotes Matthew 7:17.
"Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings."
EGW directly alludes to Malachi 3:8 regarding robbing God in tithes and offerings.
"plainly stated. But I was shown that God's people have placed themselves on the enemy's ground; they have yielded to his temptations and followed his devices until their sensibilities have become fearfully blunted. A slight deviation from truth, a little variation from the requirements of God, is thought to be, after all, not so very sinful, when pecuniary gain or loss is involved. But sin is sin, whether committed by the possessor of millions or by the beggar in the streets. Those who secure property by false representations are bringing condemnation on their souls. All that is obtained by deceit and fraud will be only a curse to the receiver. 4T 311.3"
"But every man is tempted, when he is drawn away of his own lust, and enticed."
Both passages discuss temptation and yielding to it, leading to sin. James 1:14 describes the process of temptation, while EGW describes how people yield to temptation regarding financial gain.
Adam and Eve suffered the terrible consequences of disobeying the express command of God. They might have reasoned: This is a very small sin, and will never be taken into account. But God treated the matter as a fearful evil, and the woe of their transgression will be felt through all time. In the times in which we live, sins of far greater magnitude are often committed by those who profess to be God's children. In the transaction of business, falsehoods are uttered and acted by God's professed people that bring His frown upon them and a reproach upon His cause. The least departure from truthfulness and rectitude is a transgression of the law of God. Continual indulgence in sin accustoms the person to a habit of wrongdoing, but does not lessen the aggravated character of the sin. God has established immutable principles, which He cannot change without a revision of His whole nature. If the word of God were faithfully studied by all who profess to believe the truth, they would not be dw…
"And when the woman saw that the tree was good for food, and that it was pleasant to the eyes, and a tree to be desired to make one wise, she took of the fruit thereof, and did eat, and gave also unto her husband with her; and he did eat."
Both passages discuss the consequences of disobeying God's commands, using the example of Adam and Eve's sin.