"It is utter folly to defer to make a preparation for the future life until nearly the last hour of the present life. It is also a great mistake to defer to answer the claims of God for liberality to His cause until the time comes when you are to shift your stewardship upon others. Those to whom you entrust your talents of means may not do as well with them as you have done. How dare rich men run so great risks! Those who wait till death before they make a disposition of their property, surrender it to death rather than to God. In so doing many are acting directly contrary to the plan of God plainly stated in His word. If they would do good they must seize the present golden moments and labor with all their might, as if fearful that they may lose the favorable opportunity. 4T 480.1"
"Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver."
Both passages address the importance of giving generously and intentionally, rather than waiting until the last minute or giving out of obligation. The EGW passage amplifies the principle of cheerful giving by highlighting the folly of delaying generosity until death.