"By the parable of the foolish rich man, Christ showed the folly of those who make the world their all. This man had received everything from God. The sun had been permitted to shine upon his land; for its rays fall on the just and on the unjust. The showers of heaven descend on the evil and on the good. The Lord had caused vegetation to flourish, and the fields to bring forth abundantly. The rich man was in perplexity as to what he should do with his produce. His barns were full to overflowing, and he had no place to put the surplus of his harvest. He did not think of God, from whom all his mercies had come. He did not realize that God had made him a steward of His goods that he might help the needy. He had a blessed opportunity of being God's almoner, but he thought only of ministering to his own comfort. COL 256.1"
"And he spake a parable unto them, saying, The ground of a certain rich man brought forth plentifully: And he thought within himself, saying, What shall I do, because I have no room where to bestow my fruits? And he said, This will I do: I will pull down my barns, and build greater; and there will I bestow all my fruits and my goods. And I will say to my soul, Soul, thou hast much goods laid up for many years; take thine ease, eat, drink, and be merry. But God said unto him, Thou fool, this night thy soul shall be required of thee: then whose shall those things be, which thou hast provided? So is he that layeth up treasure for himself, and is not rich toward God."
The passage refers to the parable of the foolish rich man, highlighting his failure to acknowledge God as the source of his blessings, which is the central theme of Luke 12:16-21.
"That ye may be the children of your Father which is in heaven: for he maketh his sun to rise on the evil and on the good, and sendeth rain on the just and on the unjust."
The passage mentions that God's blessings (sun and rain) fall on both the just and the unjust, which directly reflects the teaching in Matthew 5:45.
The situation of the poor, the orphan, the widow, the suffering, the afflicted, was brought to this rich man's attention; there were many places in which to bestow his goods. He could easily have relieved himself of a portion of his abundance, and many homes would have been freed from want, many who were hungry would have been fed, many naked clothed, many hearts made glad, many prayers for bread and clothing answered, and a melody of praise would have ascended to heaven. The Lord had heard the prayers of the needy, and of His goodness He had prepared for the poor. ( Psalm 68:10 .) Abundant provision for the wants of many had been made in the blessings bestowed upon the rich man. But he closed his heart to the cry of the needy, and said to his servants, “This will I do: I will pull down my barns, and build greater; and there will I bestow all my fruits and my goods. And I will say to my soul, Soul, thou hast much goods laid up for many years; take thine ease, eat, drink, and be merry.”…
"Thy congregation hath dwelt therein: thou, O God, hast prepared of thy goodness for the poor."
Ellen White directly references Psalms 68:10 in this passage.