"The Pharisees had tried to bring Christ into disrepute by accusing Him of mingling with publicans and sinners. Now He turns the rebuke on these accusers. The scene known to have taken place among the publicans He holds up before the Pharisees both as representing their course of action and as showing the only way in which they can redeem their errors. COL 369.2"
"And when the Pharisees saw it, they said unto his disciples, Why eateth your Master with publicans and sinners?"
The EGW passage directly references the Pharisees' criticism of Jesus for associating with publicans and sinners, as described in Matthew 9:11. The connection is strong and relevant to the context.
"To the unfaithful steward his lord's goods had been entrusted for benevolent purposes; but he had used them for himself. So with Israel. God had chosen the seed of Abraham. With a high arm He had delivered them from bondage in Egypt. He had made them the depositaries of sacred truth for the blessing of the world. He had entrusted to them the living oracles that they might communicate the light to others. But His stewards had used these gifts to enrich and exalt themselves. COL 369.3"
"Now therefore, if ye will obey my voice indeed, and keep my covenant, then ye shall be a peculiar treasure unto me above all people: for all the earth is mine: And ye shall be unto me a kingdom of priests, and an holy nation. These are the words which thou shalt speak unto the children of Israel."
The EGW passage draws a parallel between the unfaithful steward and Israel, who were entrusted with God's truth but used it for their own benefit. Exodus 19:5-6 highlights Israel's calling as a chosen people, which supports the connection.
"But he that knew not, and did commit things worthy of stripes, shall be beaten with few stripes. For unto whomsoever much is given, of him shall be much required: and to whom men have committed much, of him they will ask the more."
The EGW passage illustrates the principle that those entrusted with much will be held accountable for how they use it, which aligns with the principle expressed in Luke 12:48.
"The Pharisees, filled with self-importance and self-righteousness, were misapplying the goods lent them by God to use for His glory. COL 369.4"
"But all their works they do for to be seen of men: they make broad their phylacteries, and enlarge the borders of their garments,"
The EGW passage describes the Pharisees' self-righteousness and misuse of God's gifts, which directly parallels Matthew 23:5, where their actions are motivated by a desire to be seen by others.
"The Pharisee stood and prayed thus with himself, God, I thank thee, that I am not as other men are, extortioners, unjust, adulterers, or even as this publican. I fast twice in the week, I give tithes of all that I possess."
Both passages discuss the self-righteousness and misapplication of God's gifts by the Pharisees. The EGW passage directly addresses the self-importance exhibited in the Pharisee's prayer in Luke.
"themselves. Only by imparting God's gifts in the present life could they provide for eternity. COL 369.5"
"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 storing up treasures, though EGW focuses on giving in the present to provide for eternity, while Matthew 6:20 speaks more generally about heavenly treasures.