"The gospel of Christ is a blessing that all may possess. The poorest are as well able as the richest to purchase salvation; for no amount of worldly wealth can secure it. It is obtained by willing obedience, by giving ourselves to Christ as His own purchased possession. Education, even of the highest class, cannot of itself bring a man nearer to God. The Pharisees were favored with every temporal and every spiritual advantage, and they said with boastful pride, We are “rich, and increased with goods, and have need of nothing”; yet they were “wretched, and miserable, and poor, and blind, and naked.” Revelation 3:17 . Christ offered them the pearl of great price; but they disdained to accept it, and He said to them, “The publicans and the harlots go into the kingdom of God before you.” Matthew 21:31 . COL 117.1"
"Whether of them twain did the will of his father? They say unto him, The first. Jesus saith unto them, Verily I say unto you, That the publicans and the harlots go into the kingdom of God before you."
Ellen White directly references Matthew 21:31 in this passage.
"Because thou sayest, I am rich, and increased with goods, and have need of nothing; and knowest not that thou art wretched, and miserable, and poor, and blind, and naked:"
EGW directly quotes Revelation 3:17 and uses it to illustrate the spiritual poverty of those who are materially rich but lack faith.
"We cannot earn salvation, but we are to seek for it with as much interest and perseverance as though we would abandon everything in the world for it. COL 117.2"
"Again, the kingdom of heaven is like unto treasure hid in a field; the which when a man hath found, he hideth, and for joy thereof goeth and selleth all that he hath, and buyeth that field."
EGW's statement about seeking salvation with utmost dedication echoes the sentiment of the parable of the treasure in the field, where the man sells all he has to obtain the treasure.
"We are to seek for the pearl of great price, but not in worldly marts or in worldly ways. The price we are required to pay is not gold or silver, for this belongs to God. Abandon the idea that temporal or spiritual advantages will win for you salvation. God calls for your willing obedience. He asks you to give up your sins. “To him that overcometh,” Christ declares, “will I grant to sit with Me in My throne, even as I also overcame, and am set down with My Father in His throne.” Revelation 3:21 . COL 117.3"
"To him that overcometh will I grant to sit with me in my throne, even as I also overcame, and am set down with my Father in his throne."
EGW directly quotes Revelation 3:21.
"Ho, every one that thirsteth, come ye to the waters, and he that hath no money; come ye, buy, and eat; yea, come, buy wine and milk without money and without price."
Both passages emphasize obtaining something of great value without monetary cost, but through a different kind of sacrifice or willingness. The connection is thematic, but not a strong allusion.