"The Jewish leaders looked with pride upon their magnificent temple, and the imposing rites of their religious service; but justice, mercy, and the love of God were lacking. The glory of the temple, the splendor of their service, could not recommend them to God; for that which alone is of value in His sight they did not offer. They did not bring Him the sacrifice of a humble and contrite spirit. It is when the vital principles of the kingdom of God are lost that ceremonies become multitudinous and extravagant. It is when the character building is neglected, when the adornment of the soul is lacking, when the simplicity of godliness is lost sight of, that pride and love of display demand magnificent church edifices, splendid adornings, and imposing ceremonials. In all this God is not honored. A fashionable religion that consists of ceremonies, pretense, and display, is not acceptable to Him. Its services call forth no response from the heavenly messengers. COL 297.1"
"He hath shewed thee, O man, what is good; and what doth the Lord require of thee, but to do justly, and to love mercy, and to walk humbly with thy God?"
The EGW passage directly addresses the lack of justice, mercy, and love of God in the Jewish leaders, which is precisely what Micah 6:8 states is required by God: "to do justly, and to love mercy, and to walk humbly with thy God?" The EGW passage is a direct application of this principle to the situation of the Jewish leaders.
"Woe unto you, scribes and Pharisees, hypocrites! for ye make clean the outside of the cup and of the platter, but within they are full of extortion and excess."
Both passages critique religious leaders for focusing on outward appearances and rituals while neglecting inner righteousness and genuine devotion to God. Matthew 23:25 condemns the Pharisees for cleaning the outside of the cup while the inside is full of extortion, and the EGW passage condemns the Jewish leaders for focusing on the temple and its rites while lacking justice, mercy, and love for God.