"The One Talent The man who received the one talent “went and digged in the earth, and hid his lord's money.” COL 355"
"But he that had received one went and digged in the earth, and hid his lord’s money."
This is a direct quote from Matthew 25:18, making it a clear and explicit allusion.
"Looking unto Jesus we obtain brighter and more distinct views of God, and by beholding we become changed. Goodness, love for our fellow men, becomes our natural instinct. We develop a character which is the counterpart of the divine character. Growing into His likeness, we enlarge our capacity for knowing God. More and more we enter into fellowship with the heavenly world, and we have continually increasing power to receive the riches of the knowledge and wisdom of eternity. COL 355.1"
"But we all, with open face beholding as in a glass the glory of the Lord, are changed into the same image from glory to glory, even as by the Spirit of the Lord."
The EGW passage directly echoes the concept of being changed into the same image by beholding, as described in 2 Corinthians 3:18. It's a direct principle, not just a thematic parallel.
"It was the one with the smallest gift who left his talent unimproved. In this is given a warning to all who feel that the smallness of their endowments excuses them from service for Christ. If they could do some great thing, how gladly would they undertake it; but because they can serve only in little things, they think themselves justified in doing nothing. In this they err. The Lord in His distribution of gifts is testing character. The man who neglected to improve his talent proved himself an unfaithful servant. Had he received five talents, he would have buried them as he buried the one. His misuse of the one talent showed that he despised the gifts of heaven. COL 355.3"
"Then he which had received the one talent came and said, Lord, I knew thee that thou art an hard man, reaping where thou hast not sown, and gathering where thou hast not strawed:"
The EGW passage elaborates on the parable of the talents, specifically focusing on the one-talent servant and the dangers of neglecting small gifts. It directly relates to the excuse given in Matthew 25:24 and expands on the implications of that excuse.