"They should be taught that the gospel of Christ tolerates no spirit of caste, that it gives no place to unkind judgment of others, which tends directly to self-exaltation. The religion of Jesus never degrades the receiver, nor makes him coarse and rough; nor does it make him unkind in thought and feeling toward those for whom Christ died. CE 201.1"
"There is neither Jew nor Greek, there is neither bond nor free, there is neither male nor female: for ye are all one in Christ Jesus."
The EGW passage directly echoes the principle of equality and lack of caste within Christianity, as stated in Galatians 3:28. It expands on the practical implications of this principle, specifically regarding judgment and self-exaltation.
There is danger of attaching too much importance to the matter of etiquette, and devoting much time to education upon the subject of manner and form, that can never be of any great use to many youth. Some are in danger of making the externals all-important, of overestimating the value of mere conventionalities. The results will not warrant the expenditure of time and thought given to these matters. Some who are trained to give much attention to these things, will manifest little true respect or sympathy for anything, however excellent, that in any way fails to meet their standard of conventionality. Anything that would encourage ungenerous criticism, a disposition to notice and expose every defect or error, is wrong. It fosters distrust and suspicion, which are contrary to the character of Christ, and detrimental to the mind thus exercised. Those who are engaged in this work, gradually depart from the true spirit of Christianity. While the gospel constantly sanctifies and ennobles the …
"Woe unto you, scribes and Pharisees, hypocrites! for ye make clean the outside of the cup and of the platter, but within they are full of extortion and excess. Thou blind Pharisee, cleanse first that which is within the cup and platter, that the outside of them may be clean also. Woe unto you, scribes and Pharisees, hypocrites! for ye are like unto whited sepulchres, which indeed appear beautiful outward, but are within full of dead men’s bones, and of all uncleanness. Even so ye also outwardly appear righteous unto men, but within ye are full of hypocrisy and iniquity."
Both passages condemn focusing on outward appearances and adherence to superficial rules while neglecting inner purity and genuine righteousness. The EGW passage applies this principle to etiquette, while Matthew 23 focuses on the hypocrisy of the Pharisees.