"The disciples of Christ did not venture to express their ideas until they had heard the opinion of their Master. He had given them pointed lessons in reference to judging other men's characters, and measuring retribution according to their finite judgment. Yet they looked for Christ to denounce these men as sinners above others. Great was their surprise at His answer. COL 213.1"
"Judge not, that ye be not judged."
The EGW passage directly relates to the principle of not judging others, which is the core message of Matthew 7:1. The context of the EGW passage is about the disciples' judgment of others, making the connection more direct than a mere thematic parallel.
Turning to the multitude, the Saviour said, “Suppose ye that these Galileans were sinners above all the Galileans, because they suffered such things? I tell you, Nay; but, except ye repent, ye shall all likewise perish.” These startling calamities were designed to lead them to humble their hearts, and to repent of their sins. The storm of vengeance was gathering, which was soon to burst upon all who had not found a refuge in Christ. COL 213.2 As Jesus talked with the disciples and the multitude, He looked forward with prophetic glance and saw Jerusalem besieged with armies. He heard the tramp of the aliens marching against the chosen city and saw the thousands upon thousands perishing in the siege. Many of the Jews were, like those Galileans, slain in the temple courts, in the very act of offering sacrifice. The calamities that had fallen upon individuals were warnings from God to a nation equally guilty. “Except ye repent,” said Jesus, “ye shall all likewise perish.” For a little time…
"And Jesus answering said unto them, Suppose ye that these Galileans were sinners above all the Galileans, because they suffered such things?"
The EGW passage directly quotes and expands upon Luke 13:2, making it a clear explicit allusion.