"“Make to yourselves friends by means of the mammon of unrighteousness,” Christ says, “that when it shall fail, they may receive you into the eternal tabernacles.” R.V. God and Christ and angels are all ministering to the afflicted, the suffering, and the sinful. Give yourself to God for this work, use His gifts for this purpose, and you enter into partnership with heavenly beings. Your heart will throb in sympathy with theirs. You will be assimilated to them in character. To you these dwellers in the eternal tabernacles will not be strangers. When earthly things shall have passed away, the watchers at heaven's gates will bid you welcome. COL 373.1"
"And I say unto you, Make to yourselves friends of the mammon of unrighteousness; that, when ye fail, they may receive you into everlasting habitations."
The EGW passage directly quotes Luke 16:9 and builds upon the concept of making friends through the use of worldly wealth to gain entrance into eternal habitations.
"And the means used to bless others will bring returns. Riches rightly employed will accomplish great good. Souls will be won to Christ. He who follows Christ's plan of life will see in the courts of God those for whom he has labored and sacrificed on earth. Gratefully will the ransomed ones remember those who have been instrumental in their salvation. Precious will heaven be to those who have been faithful in the work of saving souls. COL 373.2"
"His lord said unto him, Well done, thou good and faithful servant: thou hast been faithful over a few things, I will make thee ruler over many things: enter thou into the joy of thy lord."
Both passages discuss faithfulness and reward. Matthew 25:21 speaks of entering into the joy of the Lord as a reward for faithfulness, while the EGW passage speaks of seeing those you've helped save in heaven. The connection is thematic and meaningful.
"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 emphasize the idea of investing in eternal rewards rather than earthly possessions. Matthew 6:20 speaks of laying up treasures in heaven, while the EGW passage describes the joy of seeing those you've helped save in heaven.
"The lesson of this parable is for all. Everyone will be held responsible for the grace given him through Christ. Life is too solemn to be absorbed in temporal or earthly matters. The Lord desires that we shall communicate to others that which the eternal and unseen communicates to us. COL 373.3"
"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 directly echoes the principle in Luke 12:48 that those who have been given much will have much required of them. Both emphasize responsibility based on what one has received.