"God does not send messengers to flatter the sinner. He delivers no message of peace to lull the unsanctified into fatal security. He lays heavy burdens upon the conscience of the wrongdoer, and pierces the soul with arrows of conviction. The ministering angels present to him the fearful judgments of God to deepen the sense of need, and prompt the cry, “What must I do to be saved?” Then the hand that has humbled in the dust, lifts up the penitent. The voice that has rebuked sin, and put to shame pride and ambition, inquires with tenderest sympathy, “What wilt thou that I shall do unto thee?” DA 104.1"
"Now when they heard this, they were pricked in their heart, and said unto Peter and to the rest of the apostles, Men and brethren, what shall we do?"
Both passages address the process of conviction and repentance, leading to the question of what one must do to be saved. The EGW quote describes the process in more detail, while Acts 2:37 presents the direct question. The thematic link is strong.
"Come unto me, all ye that labour and are heavy laden, and I will give you rest."
The EGW passage describes God laying burdens on the conscience and then lifting up the penitent. Matthew 11:28 offers rest to those who are heavy laden. While not a direct quote, the theme of relief after burden is present in both.
"When the ministry of John began, the nation was in a state of excitement and discontent verging on revolution. At the removal of Archelaus, Judea had been brought directly under the control of Rome. The tyranny and extortion of the Roman governors, and their determined efforts to introduce the heathen symbols and customs, kindled revolt, which had been quenched in the blood of thousands of the bravest of Israel. All this intensified the national hatred against Rome, and increased the longing to be freed from her power. DA 104.2"
"Now in the fifteenth year of the reign of Tiberius Cesar, Pontius Pilate being governor of Judea, and Herod being tetrarch of Galilee, and his brother Philip tetrarch of Iturea and of the region of Trachonitis, and Lysanias the tetrarch of Abilene, Annas and Caiaphas being the high priests, the word of God came unto John the son of Zacharias in the wilderness."
Both passages describe the political and social context surrounding the ministry of John the Baptist. Luke 3:1-2 provides the historical setting, while the EGW passage elaborates on the unrest and discontent of the Jewish people under Roman rule. The EGW passage provides context for the time period mentioned in Luke.
"Amid discord and strife, a voice was heard from the wilderness, a voice startling and stern, yet full of hope: “Repent ye; for the kingdom of heaven is at hand.” With a new, strange power it moved the people. Prophets had foretold the coming of Christ as an event far in the future; but here was an announcement that it was at hand. John's singular appearance carried the minds of his hearers back to the ancient seers. In his manner and dress he resembled the prophet Elijah. With the spirit and power of Elijah he denounced the national corruption, and rebuked the prevailing sins. His words were plain, pointed, and convincing. Many believed him to be one of the prophets risen from the dead. The whole nation was stirred. Multitudes flocked to the wilderness. DA 104.3"
"And saying, Repent ye: for the kingdom of heaven is at hand."
The EGW passage directly quotes Matthew 3:2 and elaborates on the context of John the Baptist's ministry.
"And he shall go before him in the spirit and power of Elias, to turn the hearts of the fathers to the children, and the disobedient to the wisdom of the just; to make ready a people prepared for the Lord."
The EGW passage directly references the spirit and power of Elijah in connection with John the Baptist, which is the core of Luke 1:17. The connection is clear and intentional.
"The voice of him that crieth in the wilderness, Prepare ye the way of the Lord, make straight in the desert a highway for our God."
The EGW passage refers to a voice in the wilderness, which is a direct allusion to Isaiah 40:3. The context of preparing the way is also present.
"John proclaimed the coming of the Messiah, and called the people to repentance. As a symbol of cleansing from sin, he baptized them in the waters of the Jordan. Thus by a significant object lesson he declared that those who claimed to be the chosen people of God were defiled by sin, and that without purification of heart and life they could have no part in the Messiah's kingdom. DA 104.4"
"And were baptized of him in Jordan, confessing their sins."
Both passages describe John baptizing people in the Jordan River and the confession of sins. The connection is direct and significant.
"Then Peter said unto them, Repent, and be baptized every one of you in the name of Jesus Christ for the remission of sins, and ye shall receive the gift of the Holy Ghost."
Both passages connect repentance and baptism with the remission of sins. While the EGW passage focuses on John's baptism as a symbol, and Acts 2:38 focuses on baptism in the name of Jesus Christ, the underlying theme of repentance and baptism for forgiveness is present in both.