"The apostle realized that the gospel had a claim upon whoever might listen to his words; that one day they would stand either among the pure and holy around the great white throne, or with those to whom Christ would say, “Depart from Me, ye that work iniquity.” Matthew 7:23 . He knew that he must meet every one of his hearers before the tribunal of heaven and must there render an account, not only for all that he had said and done, but for the motive and spirit of his words and deeds. AA 423.1"
"And then will I profess unto them, I never knew you: depart from me, ye that work iniquity."
Ellen White directly references Matthew 7:23 in this passage.
"He held up before Felix and Drusilla the character of God—His righteousness, justice, and equity, and the nature of His law. He clearly showed that it is man's duty to live a life of sobriety and temperance, keeping the passions under the control of reason, in conformity to God's law, and preserving the physical and mental powers in a healthy condition. He declared that there would surely come a day of judgment when all would be rewarded according to the deeds done in the body, and when it would be plainly revealed that wealth, position, or titles are powerless to gain for man the favor of God or to deliver him from the results of sin. He showed that this life is man's time of preparation for the future life. Should he neglect present privileges and opportunities he would suffer an eternal loss; no new probation would be given him. AA 423.3"
"And as he reasoned of righteousness, temperance, and judgment to come, Felix trembled, and answered, Go thy way for this time; when I have a convenient season, I will call for thee."
The EGW passage expands on the brief description in Acts 24:25 of Paul's reasoning with Felix about righteousness, temperance, and judgment. It provides a more detailed account of the topics Paul addressed, making it a clear thematic parallel.
"Who will render to every man according to his deeds:"
The EGW passage elaborates on the principle stated in Romans 2:6, that God will judge everyone according to their deeds. It explains how this judgment will occur and what factors will not influence it.