"Chapter 15—“This Man Receiveth Sinners” This chapter is based on Luke 15:1-10 . As the “publicans and sinners” gathered about Christ, the rabbis expressed their displeasure. “This man receiveth sinners,” they said, “and eateth with them.” COL 185"
"Then drew near unto him all the publicans and sinners for to hear him. And the Pharisees and scribes murmured, saying, This man receiveth sinners, and eateth with them. And he spake this parable unto them, saying, What man of you, having an hundred sheep, if he lose one of them, doth not leave the ninety and nine in the wilderness, and go after that which is lost, until he find it? And when he hath found it, he layeth it on his shoulders, rejoicing. And when he cometh home, he calleth together his friends and neighbours, saying unto them, Rejoice with me; for I have found my sheep which was lost. I say unto you, that likewise joy shall be in heaven over one sinner that repenteth, more than over ninety and nine just persons, which need no repentance. Either what woman having ten pieces of silver, if she lose one piece, doth not light a candle, and sweep the house, and seek diligently till she find it? And when she hath found it, she calleth her friends and her neighbours together, saying, Rejoice with me; for I have found the piece which I had lost. Likewise, I say unto you, there is joy in the presence of the angels of God over one sinner that repenteth."
Ellen White directly references Luke 15:1-10 in this passage.
"By this accusation they insinuated that Christ liked to associate with the sinful and vile, and was insensible to their wickedness. The rabbis had been disappointed in Jesus. Why was it that one who claimed so lofty a character did not mingle with them and follow their methods of teaching? Why did He go about so unpretendingly, working among all classes? If He were a true prophet, they said, He would harmonize with them, and would treat the publicans and sinners with the indifference they deserved. It angered these guardians of society that He with whom they were continually in controversy, yet whose purity of life awed and condemned them, should meet, in such apparent sympathy, with social outcasts. They did not approve of His methods. They regarded themselves as educated, refined, and pre-eminently religious; but Christ's example laid bare their selfishness. COL 185.2"
"And when the Pharisees saw it, they said unto his disciples, Why eateth your Master with publicans and sinners?"
Both passages address the Pharisees' criticism of Jesus for associating with publicans and sinners. EGW expands on the Pharisees' motivations and their disappointment with Jesus's methods, while Matthew 9:11 presents the core accusation. The connection is strong and thematic.
"Now when the Pharisee which had bidden him saw it, he spake within himself, saying, This man, if he were a prophet, would have known who and what manner of woman this is that toucheth him: for she is a sinner."
Both passages highlight the Pharisees' questioning of Jesus's association with sinners. Luke 7:39 focuses on the Pharisee's internal thought about Jesus's prophetic ability and his knowledge of the woman touching him, while EGW provides a broader context of the Pharisees' disapproval of Jesus's methods. The connection is thematic and supports the idea that the Pharisees questioned Jesus's association with sinners.