"The priests and elders of Israel spent their lives in religious ceremonies, which they regarded as too sacred to be connected with secular business. Therefore their lives were supposed to be wholly religious. But they performed their ceremonies to be seen by men that they might be thought by the world to be pious and devoted. While professing to obey they refused to render obedience to God. They were not doers of the truth which they professed to teach. COL 278.1"
"But all their works they do for to be seen of men: they make broad their phylacteries, and enlarge the borders of their garments,"
Both passages address the hypocrisy of religious leaders who perform religious acts for outward show rather than genuine devotion. The EGW passage elaborates on the principle found in Matthew 23:5.
"But if the wicked will turn from all his sins that he hath committed, and keep all my statutes, and do that which is lawful and right, he shall surely live, he shall not die."
The phrase 'turned from their unrighteousness' is a clear and direct echo of Ezekiel 18:21, which speaks of the wicked turning from their sins. This is more than just a thematic parallel; it's a direct allusion.
"Had the profession of the Jewish leaders been genuine, they would have received John's testimony and accepted Jesus as the Messiah. But they did not show the fruits of repentance and righteousness. The very ones whom they despised were pressing into the kingdom of God before them. COL 278.3"
"Whether of them twain did the will of his father? They say unto him, The first. Jesus saith unto them, Verily I say unto you, That the publicans and the harlots go into the kingdom of God before you."
EGW directly alludes to Matthew 21:31, referencing the publicans and harlots entering the kingdom of God before the Jewish leaders. The connection is clear and supports her interpretation of the parable.
In the parable the son who said, “I go, sir,” represented himself as faithful and obedient; but time proved that his profession was not real. He had no true love for his father. So the Pharisees prided themselves on their holiness, but when tested, it was found wanting. When it was for their interest to do so, they made the requirements of the law very exacting; but when obedience was required from themselves, by cunning sophistries they reasoned away the force of God's precepts. Of them Christ declared, “Do not ye after their works; for they say, and do not.” Matthew 23:3 . They had no true love for God or man. God called them to be co-workers with Him in blessing the world; but while in profession they accepted the call, in action they refused obedience. They trusted to self, and prided themselves on their goodness; but they set the commands of God at defiance. They refused to do the work which God had appointed them, and because of their transgression the Lord was about to divorce H…
"All therefore whatsoever they bid you observe, that observe and do; but do not ye after their works: for they say, and do not."
Ellen White directly references Matthew 23:3 in this passage.
"But what think ye? A certain man had two sons; and he came to the first, and said, Son, go work to day in my vineyard. He answered and said, I will not: but afterward he repented, and went. And he came to the second, and said likewise. And he answered and said, I go, sir: and went not."
EGW directly references and interprets the parable of the two sons in Matthew 21:28-30, drawing a parallel between the son who promised obedience but did not deliver and the Pharisees.