"This is the spirit of all true service for God. Through a lack of this spirit, many who appear to be first will become last, while those who possess it, though accounted last, will become first. COL 403.1"
"But many that are first shall be last; and the last shall be first."
EGW directly alludes to Matthew 19:30, using the phrase 'first will be last, while those who possess it, though accounted last, will become first.'
There are many who have given themselves to Christ, yet who see no opportunity of doing a large work or making great sacrifices in His service. These may find comfort in the thought that it is not necessarily the martyr's self-surrender which is most acceptable to God; it may not be the missionary who has daily faced danger and death that stands highest in heaven's records. The Christian who is such in his private life, in the daily surrender of self, in sincerity of purpose and purity of thought, in meekness under provocation, in faith and piety, in fidelity in that which is least, the one who in the home life represents the character of Christ—such a one may in the sight of God be more precious than even the world-renowned missionary or martyr. COL 403.2 Oh, how different are the standards by which God and men measure character. God sees many temptations resisted of which the world and even near friends never know—temptations in the home, in the heart. He sees the soul's humility in …
"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 emphasize faithfulness in small things and suggest that God values this faithfulness. EGW expands on the idea of faithfulness in daily life, while Matthew 25:21 focuses on the reward for such faithfulness.
"Moreover it is required in stewards, that a man be found faithful."
Both passages highlight the importance of faithfulness. EGW emphasizes faithfulness in daily life and small things, while 1 Corinthians 4:2 speaks generally about the requirement of faithfulness in stewards. The principle of faithfulness is central to both.