"They may read the Bible, but its threatenings do not alarm or its promises win them. They approve things that are excellent, yet they follow the way in which God has forbidden them to go. They know a refuge, but do not avail themselves of it. They know a remedy for sin, but do not use it. They know the right, but have no relish for it. All their knowledge will but increase their condemnation. They have never tasted and learned by experience that the Lord is good. 5T 221.4"
"For it is impossible for those who were once enlightened, and have tasted of the heavenly gift, and were made partakers of the Holy Ghost, And have tasted the good word of God, and the powers of the world to come, If they shall fall away, to renew them again unto repentance; seeing they crucify to themselves the Son of God afresh, and put him to an open shame."
Both passages describe people who have some knowledge or experience of God but ultimately reject or fail to fully embrace Him, leading to condemnation. EGW's passage amplifies the idea of knowing but not acting on that knowledge, similar to the warning in Hebrews 6:4-6 about falling away after having tasted of the heavenly gift.