"I thought: “Oh, that those who are thus investing their means could see their course as God sees it! They are piling up magnificent buildings, but how foolish in the sight of the Ruler of the universe is their planning and devising. They are not studying with all the powers of heart and mind how they may glorify God. They have lost sight of this, the first duty of man.” 9T 12.2"
"Let us hear the conclusion of the whole matter: Fear God, and keep his commandments: for this is the whole duty of man."
EGW directly connects the idea of glorifying God with the 'first duty of man,' which aligns with the conclusion of Ecclesiastes 12:13 about fearing God and keeping His commandments.
"As these lofty buildings went up, the owners rejoiced with ambitious pride that they had money to use in gratifying self and provoking the envy of their neighbors. Much of the money that they thus invested had been obtained through exaction, through grinding down the poor. They forgot that in heaven an account of every business transaction is kept; every unjust deal, every fraudulent act, is there recorded. The time is coming when in their fraud and insolence men will reach a point that the Lord will not permit them to pass, and they will learn that there is a limit to the forbearance of Jehovah. 9T 12.3"
"Behold, the hire of the labourers who have reaped down your fields, which is of you kept back by fraud, crieth: and the cries of them which have reaped are entered into the ears of the Lord of sabaoth."
Both passages address the injustice of exploiting the poor and the consequences of such actions. James 5:4 specifically mentions the cries of laborers reaching the Lord, while EGW speaks of an account being kept in heaven.