"In the parable the lord summoned the unmerciful debtor, and “said unto him, O thou wicked servant, I forgave thee all that debt, because thou desiredst me; shouldest not thou also have had compassion on thy fellowservant, even as I had pity on thee? And his lord was wroth, and delivered him to the tormentors, till he should pay all that was due unto him.” “So likewise,” said Jesus, “shall My Heavenly Father do also unto you, if ye from your hearts forgive not every one his brother their trespasses.” He who refuses to forgive is thereby casting away his own hope of pardon. COL 247.1"
"Then his lord, after that he had called him, said unto him, O thou wicked servant, I forgave thee all that debt, because thou desiredst me: Shouldest not thou also have had compassion on thy fellowservant, even as I had pity on thee? And his lord was wroth, and delivered him to the tormentors, till he should pay all that was due unto him. So likewise shall my heavenly Father do also unto you, if ye from your hearts forgive not every one his brother their trespasses."
EGW quotes extensively from Matthew 18:32-35, demonstrating a direct and intentional allusion to the biblical text.
"Then his lord, after that he had called him, said unto him, O thou wicked servant, I forgave thee all that debt, because thou desiredst me:"
The EGW passage directly quotes Matthew 18:32, making it an explicit allusion.
But the teaching of this parable should not be misapplied. God's forgiveness toward us lessens in no wise our duty to obey Him. So the spirit of forgiveness toward our fellow men does not lessen the claim of just obligation. In the prayer which Christ taught His disciples He said, “Forgive us our debts, as we forgive our debtors.” Matthew 6:12 . By this He did not mean that in order to be forgiven our sins we must not require our just dues from our debtors. If they cannot pay, even though this may be the result of unwise management, they are not to be cast into prison, oppressed, or even treated harshly; but the parable does not teach us to encourage indolence. The word of God declares that if a man will not work, neither shall he eat. ( 2 Thessalonians 3:10 .) The Lord does not require the hard-working man to support others in idleness. With many there is a waste of time, a lack of effort, which brings to poverty and want. If these faults are not corrected by those who indulge them, a…
"And forgive us our debts, as we forgive our debtors."
Ellen White directly references Matthew 6:12 in this passage.
"For even when we were with you, this we commanded you, that if any would not work, neither should he eat."
Ellen White directly references 2 Thessalonians 3:10 in this passage.