"Paul voluntarily proposed to assume the debt of Onesimus in order that the guilty one might be spared the disgrace of punishment, and might again enjoy the privileges he had forfeited. “If thou count me therefore a partner,” he wrote to Philemon, “receive him as myself. If he hath wronged thee, or oweth thee aught, put that on mine account; I Paul have written it with mine own hand, I will repay it.” AA 458.1"
"If thou count me therefore a partner, receive him as myself. If he hath wronged thee, or oweth thee ought, put that on mine account; I Paul have written it with mine own hand, I will repay it: albeit I do not say to thee how thou owest unto me even thine own self besides."
The EGW passage directly quotes and comments on Philemon 1:17-19.
"For he hath made him to be sin for us, who knew no sin; that we might be made the righteousness of God in him."
The EGW passage describes Paul taking on the debt of Onesimus, mirroring Christ taking on the sin of humanity as described in 2 Corinthians 5:21. The parallel is strong and meaningful.