The Jews had so perverted the law that they made it a yoke of bondage. Their meaningless requirements had become a byword among other nations. Especially was the Sabbath hedged in by all manner of senseless restrictions. It was not to them a delight, the holy of the Lord, and honorable. The scribes and Pharisees had made its observance an intolerable burden. A Jew was not allowed to kindle a fire nor even to light a candle on the Sabbath. As a consequence the people were dependent upon the Gentiles for many services which their rules forbade them to do for themselves. They did not reflect that if these acts were sinful, those who employed others to perform them were as guilty as if they had done the work themselves. They thought that salvation was restricted to the Jews, and that the condition of all others, being already hopeless, could be made no worse. But God has given no commandments which cannot be obeyed by all. His laws sanction no unreasonable or selfish restrictions. DA 204.1…
"For they bind heavy burdens and grievous to be borne, and lay them on men’s shoulders; but they themselves will not move them with one of their fingers."
The EGW passage describes the burdensome rules imposed by the Pharisees, which directly parallels the sentiment expressed in Matthew 23:4 about the Pharisees binding heavy burdens on the people.
"If thou turn away thy foot from the sabbath, from doing thy pleasure on my holy day; and call the sabbath a delight, the holy of the Lord, honourable; and shalt honour him, not doing thine own ways, nor finding thine own pleasure, nor speaking thine own words:"
The EGW passage directly quotes and elaborates on the concept of the Sabbath being a 'delight, the holy of the Lord, honorable,' which is a clear allusion to Isaiah 58:13. The passage also discusses how the Pharisees had made the Sabbath an 'intolerable burden,' contrasting with the intended delight.
"In the temple Jesus met the man who had been healed. He had come to bring a sin offering and also a thank offering for the great mercy he had received. Finding him among the worshipers, Jesus made Himself known, with the warning words, “Behold, thou art made whole: sin no more, lest a worse thing come unto thee.” DA 204.2 The healed man was overjoyed at meeting his Deliverer. Ignorant of the enmity toward Jesus, he told the Pharisees who had questioned him, that this was He who had performed the cure. “Therefore did the Jews persecute Jesus, and sought to slay Him, because He had done these things on the Sabbath day.” DA 204.3"
"Afterward Jesus findeth him in the temple, and said unto him, Behold, thou art made whole: sin no more, lest a worse thing come unto thee."
EGW quotes John 5:14 directly and provides context for the encounter between Jesus and the healed man.
Jesus was brought before the Sanhedrin to answer the charge of Sabbathbreaking. Had the Jews at this time been an independent nation, such a charge would have served their purpose for putting Him to death. This their subjection to the Romans prevented. The Jews had not the power to inflict capital punishment, and the accusations brought against Christ would have no weight in a Roman court. There were other objects, however, which they hoped to secure. Notwithstanding their efforts to counteract His work, Christ was gaining, even in Jerusalem, an influence over the people greater than their own. Multitudes who were not interested in the harangues of the rabbis were attracted by His teaching. They could understand His words, and their hearts were warmed and comforted. He spoke of God, not as an avenging judge, but as a tender father, and He revealed the image of God as mirrored in Himself. His words were like balm to the wounded spirit. Both by His words and by His works of mercy He was …
"Then said Pilate unto them, Take ye him, and judge him according to your law. The Jews therefore said unto him, It is not lawful for us to put any man to death:"
Both passages discuss the Jews' desire to put Jesus to death and their limitations under Roman rule. While EGW provides more historical context, the core idea aligns with John 18:31.
"Now the chief priests, and elders, and all the council, sought false witness against Jesus, to put him to death;"
Both passages describe the Sanhedrin's plot to kill Jesus. Matthew 26:59 focuses on the false witnesses, while EGW focuses on the political limitations. The underlying theme of the Sanhedrin's intent is present in both.