"Chapter 7—A Warning Against Hypocrisy This chapter is based on Acts 4:32-37 to 5:11 . As the disciples proclaimed the truths of the gospel in Jerusalem, God bore witness to their word, and a multitude believed. Many of these early believers were immediately cut off from family and friends by the zealous bigotry of the Jews, and it was necessary to provide them with food and shelter. AA 70"
"And the multitude of them that believed were of one heart and of one soul: neither said any of them that ought of the things which he possessed was his own; but they had all things common. And with great power gave the apostles witness of the resurrection of the Lord Jesus: and great grace was upon them all. Neither was there any among them that lacked: for as many as were possessors of lands or houses sold them, and brought the prices of the things that were sold, And laid them down at the apostles’ feet: and distribution was made unto every man according as he had need. And Joses, who by the apostles was surnamed Barnabas, (which is, being interpreted, The son of consolation,) a Levite, and of the country of Cyprus, Having land, sold it, and brought the money, and laid it at the apostles’ feet."
Ellen White directly references Acts 4:32-37 in this passage.
"The record declares, “Neither was there any among them that lacked,” and it tells how the need was filled. Those among the believers who had money and possessions cheerfully sacrificed them to meet the emergency. Selling their houses or their lands, they brought the money and laid it at the apostles’ feet, “and distribution was made unto every man according as he had need.” AA 70.2"
"Neither was there any among them that lacked: for as many as were possessors of lands or houses sold them, and brought the prices of the things that were sold,"
EGW directly quotes Acts 4:34 and summarizes the surrounding verses.
"entrusted to them; and covetousness had no place in their lives. Their love for their brethren and the cause they had espoused, was greater than their love of money and possessions. Their works testified that they accounted the souls of men of higher value than earthly wealth. AA 70.3"
"For where your treasure is, there will your heart be also."
Both passages discuss the relationship between one's heart/affections and their possessions/treasure. EGW's passage amplifies the principle found in Matthew 6:21 by illustrating how love for God and others manifests in a lack of covetousness and a willingness to prioritize spiritual values over material wealth.