"There had been a famine at Jerusalem, and Paul knew that many of the Christians had been scattered abroad and that those who remained would be likely to be deprived of human sympathy and exposed to religious enmity. Therefore he exhorted the churches to send pecuniary assistance to their brethren in Jerusalem. The amount raised by the churches exceeded the expectation of the apostles. Constrained by the love of Christ, the believers gave liberally, and they were filled with joy because they should thus express their gratitude to the Redeemer and their love for the brethren. This is the true basis of charity according to God's word. 6T 271.4"
"Then the disciples, every man according to his ability, determined to send relief unto the brethren which dwelt in Judea:"
EGW directly references the event described in Acts 11:29, the collection for the brethren in Judea. She expands on the motivations and results of this act of charity, but the core event is the same.