"“And the times of this ignorance God winked at; but now commandeth all men everywhere to repent.” In the ages of darkness that had preceded the advent of Christ, the divine Ruler had passed lightly over the idolatry of the heathen; but now, through His Son, He had sent men the light of truth; and He expected from all repentance unto salvation, not only from the poor and humble, but from the proud philosopher and the princes of the earth. “Because He hath appointed a day, in the which He will judge the world in righteousness by that Man whom He hath ordained; whereof He hath given assurance unto all men, in that He hath raised Him from the dead.” As Paul spoke of the resurrection from the dead, “some mocked: and others said, We will hear thee again of this matter.” AA 239.1"
"And the times of this ignorance God winked at; but now commandeth all men every where to repent:"
The EGW passage directly quotes Acts 17:30.
"Because he hath appointed a day, in the which he will judge the world in righteousness by that man whom he hath ordained; whereof he hath given assurance unto all men, in that he hath raised him from the dead."
The EGW passage directly quotes Acts 17:31.
Thus closed the labors of the apostle at Athens, the center of heathen learning, for the Athenians, clinging persistently to their idolatry, turned from the light of the true religion. When a people are wholly satisfied with their own attainments, little more need be expected of them. Though boasting of learning and refinement, the Athenians were constantly becoming more corrupt and more content with the vague mysteries of idolatry. AA 239.2 Among those who listened to the words of Paul were some to whose minds the truths presented brought conviction, but they would not humble themselves to acknowledge God and to accept the plan of salvation. No eloquence of words, no force of argument, can convert the sinner. The power of God alone can apply the truth to the heart. He who persistently turns from this power cannot be reached. The Greeks sought after wisdom, yet the message of the cross was to them foolishness because they valued their own wisdom more highly than the wisdom that comes f…
"Professing themselves to be wise, they became fools,"
The EGW passage reflects the sentiment in Romans 1:22 about those who profess wisdom but become fools. The context is different (Athenians vs. general statement), but the underlying theme of misplaced pride in human wisdom is present.
"For this people’s heart is waxed gross, and their ears are dull of hearing, and their eyes they have closed; lest at any time they should see with their eyes, and hear with their ears, and should understand with their heart, and should be converted, and I should heal them."
Both passages discuss the resistance to truth due to hardened hearts and a preference for existing beliefs. The Matthew passage speaks of a general condition, while the EGW passage applies it to the Athenians. The connection is thematic, not a direct quote or explicit allusion.