"Step away from Satan's voice and from acting his will, and stand by the side of Jesus, possessing his attributes, the possessor of keen and tender sensibilities, who can make the cause of afflicted, suffering ones his own. The man who has had much forgiven will love much. Jesus is a compassionate intercessor, a merciful and faithful high priest. He, the Majesty of heaven—the King of glory—can look upon finite man, subject to the temptations of Satan, knowing that he has felt the power of Satan's wiles. “Wherefore in all things it behooved him to be made like unto his brethren [clothing his divinity with humanity], that he might be a merciful and faithful high priest in things pertaining to God, to make reconciliation for the sins of the people. For in that he himself hath suffered being tempted, he is able to succor them that are tempted.” [ Hebrews 2:17, 18 .] CE 160.3"
"Wherefore I say unto thee, Her sins, which are many, are forgiven; for she loved much: but to whom little is forgiven, the same loveth little."
The EGW passage directly quotes Hebrews 2:17, 18 and then references Luke 7:47 with the phrase "The man who has had much forgiven will love much." This is a clear and direct allusion.