"The parable of the rich man and Lazarus shows how the two classes represented by these men are estimated in the unseen world. There is no sin in being rich if riches are not acquired by injustice. A rich man is not condemned for having riches, but condemnation rests upon him if the means entrusted to him is spent in selfishness. Far better might he lay up his money beside the throne of God, by using it to do good. Death cannot make any man poor who thus devotes himself to seeking eternal riches. But the man who hoards his treasure for self can not take any of it to heaven. He has proved himself to be an unfaithful steward. During his lifetime he had his good things, but he was forgetful of his obligation to God. He failed of securing the heavenly treasure. COL 266.1"
"There was a certain rich man, which was clothed in purple and fine linen, and fared sumptuously every day: And there was a certain beggar named Lazarus, which was laid at his gate, full of sores, And desiring to be fed with the crumbs which fell from the rich man’s table: moreover the dogs came and licked his sores. And it came to pass, that the beggar died, and was carried by the angels into Abraham’s bosom: the rich man also died, and was buried; And in hell he lift up his eyes, being in torments, and seeth Abraham afar off, and Lazarus in his bosom. And he cried and said, Father Abraham, have mercy on me, and send Lazarus, that he may dip the tip of his finger in water, and cool my tongue; for I am tormented in this flame. But Abraham said, Son, remember that thou in thy lifetime receivedst thy good things, and likewise Lazarus evil things: but now he is comforted, and thou art tormented. And beside all this, between us and you there is a great gulf fixed: so that they which would pass from hence to you cannot; neither can they pass to us, that would come from thence. Then he said, I pray thee therefore, father, that thou wouldest send him to my father’s house: For I have five brethren; that he may testify unto them, lest they also come into this place of torment. Abraham saith unto him, They have Moses and the prophets; let them hear them. And he said, Nay, father Abraham: but if one went unto them from the dead, they will repent. And he said unto him, If they hear not Moses and the prophets, neither will they be persuaded, though one rose from the dead."
EGW is clearly referencing and interpreting the parable of the rich man and Lazarus from Luke 16:19-31. While she doesn't directly quote the entire passage, her discussion is centered on it, making it an explicit allusion.
"But lay up for yourselves treasures in heaven, where neither moth nor rust doth corrupt, and where thieves do not break through nor steal:"
Both passages discuss laying up treasures in heaven, contrasting earthly riches with eternal rewards. EGW's passage expands on the implications of this principle, particularly in the context of stewardship and the parable of the rich man and Lazarus.