"very blessings they have received from God become a barrier to separate their souls from their Creator and Redeemer. They will not be interrupted in their worldly pursuits, and they say to the messenger of mercy, “Go thy way for this time; when I have a convenient season, I will call for thee.” Acts 24:25 . Others urge the difficulties that would arise in their social relations should they obey the call of God. They say they cannot afford to be out of harmony with their relatives and acquaintances. Thus they prove themselves to be the very actors described in the parable. The Master of the feast regards their flimsy excuses as showing contempt for His invitation. COL 224.1"
"And as he reasoned of righteousness, temperance, and judgment to come, Felix trembled, and answered, Go thy way for this time; when I have a convenient season, I will call for thee."
Ellen White directly references Acts 24:25 in this passage.
"The man who said, “I have married a wife, and therefore I cannot come,” represents a large class. Many there are who allow their wives or their husbands to prevent them from heeding the call of God. The husband says, “I cannot obey my convictions of duty while my wife is opposed to it. Her influence would make it exceedingly hard for me to do so.” The wife hears the gracious call, “Come; for all things are now ready,” and she says, “‘I pray thee have me excused.’ My husband refuses the invitation of mercy. He says that his business stands in the way. I must go with my husband, and therefore I cannot come.” The children's hearts are impressed. They desire to come. But they love their father and mother, and since these do not heed the gospel call, the children think that they cannot be expected to come. They too say, “Have me excused.” COL 224.2"
"And another said, I have married a wife, and therefore I cannot come."
EGW directly quotes and elaborates on the excuse given in Luke 14:20, applying it to various family relationships and their impact on accepting God's call.