"When parents and children meet at the final reckoning, what a scene will be presented! Thousands of children who have been slaves to appetite and debasing vice, whose lives are moral wrecks, will stand face to face with the parents who made them what they are. Who but the parents must bear this fearful responsibility? Did the Lord make these youth corrupt?—Oh, no! Who, then, has done this fearful work? Were not the sins of the parents transmitted to the children in perverted appetites and passions? and was not the work completed by those who neglected to train them according to the pattern which God has given? Just as surely as they exist, all these parents will pass in review before God. CE 177.2"
"So then every one of us shall give account of himself to God."
Romans 14:12 speaks to individual accountability before God. The EGW passage applies this principle specifically to parents' accountability for their children's moral development, making the connection direct and meaningful.
"passion, to deny appetite, and to overcome selfishness. They need line upon line, precept upon precept, here a little and there a little. CE 177.3"
"For precept must be upon precept, precept upon precept; line upon line, line upon line; here a little, and there a little:"
The EGW passage directly quotes and applies Isaiah 28:10, making it a clear explicit allusion.