"control over the souls and bodies of these helpless beings, he could inflict upon them any suffering he chose. If one of them in retaliation or self-defense ventured to raise a hand against his owner, the whole family of the offender might be inhumanly sacrificed. The slightest mistake, accident, or carelessness was often punished without mercy. AA 459.1"
"And if a man smite his servant, or his maid, with a rod, and he die under his hand; he shall be surely punished."
Both passages discuss the mistreatment of servants/slaves, although the EGW passage is a more general description of the potential for abuse, while Exodus 21:20 specifies a particular instance and its punishment. The EGW passage amplifies the potential for cruelty hinted at in the biblical law.
"Some masters, more humane than others, were more indulgent toward their servants; but the vast majority of the wealthy and noble, given up without restraint to the indulgence of lust, passion, and appetite, made their slaves the wretched victims of caprice and tyranny. The tendency of the whole system was hopelessly degrading. AA 459.2"
"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 mistreatment of laborers/slaves by wealthy individuals. James 5:4 focuses on withheld wages, while the EGW passage describes more general forms of abuse. There's a clear thematic overlap in the injustice suffered by the working class.
"It was not the apostle's work to overturn arbitrarily or suddenly the established order of society. To attempt this would be to prevent the success of the gospel. But he taught principles which struck at the very foundation of slavery and which, if carried into effect, would surely undermine the whole system. “Where the Spirit of the Lord is, there is liberty,” he declared. 2 Corinthians 3:17 . When converted, the slave became a member of the body of Christ, and as such was to be loved and treated as a brother, a fellow heir with his master to the blessings of God and the privileges of the gospel. On the other hand, servants were to perform their duties, “not with eyeservice, as men pleasers; but as the servants of Christ, doing the will of God from the heart.” Ephesians 6:6 . AA 459.3"
"Now the Lord is that Spirit: and where the Spirit of the Lord is, there is liberty."
Ellen White directly references 2 Corinthians 3:17 in this passage.
"Not with eyeservice, as menpleasers; but as the servants of Christ, doing the will of God from the heart;"
Ellen White directly references Ephesians 6:6 in this passage.