"“I have been shown, Elder M, that you do not take a correct view of the work, that you do not realize its importance. You have failed to educate the people in the true spirit of self-sacrifice and devotion. You have feared to urge duty upon wealthy men; and when you have made a feeble effort in the right direction, and they have begun to make excuses and to find a little fault with someone in regard to the management of the work, you have thought perhaps they were right. This subterfuge, which has developed in them doubt and unbelief, has taken effect in your own heart, and they have turned this to account and have learned just how to treat your efforts. When they have encouraged doubt in regard to the Testimonies , you have not done what you should to uproot this feeling. You should have shown them that Satan is always picking flaws, questioning, accusing, and laying reproach upon the brethren, and that it is unsafe to be in any such position.” 5T 373.3"
"And they all with one consent began to make excuse. The first said unto him, I have bought a piece of ground, and I must needs go and see it: I pray thee have me excused."
The EGW passage describes wealthy men making excuses and finding fault, which parallels the excuses made in Luke 14:18. While not a direct quote, the theme of making excuses to avoid a call to duty is present in both passages.