"godliness will elevate the thoughts and ennoble the life. Then the external forms of religion accord with the Christian's internal purity. Then the ceremonies required in the service of God are not meaningless rites, like those of the hypocritical Pharisees. DA 310.1"
"According as his divine power hath given unto us all things that pertain unto life and godliness, through the knowledge of him that hath called us to glory and virtue:"
Both passages connect godliness with an elevated and ennobled life. While 2 Peter 1:3 speaks of receiving all things pertaining to life and godliness through knowledge of Him, EGW speaks of godliness elevating thoughts and ennobling life. The connection is thematic, focusing on the transformative power of godliness.
"Jesus takes up the commandments separately, and explains the depth and breadth of their requirement. Instead of removing one jot of their force, He shows how far-reaching their principles are, and exposes the fatal mistake of the Jews in their outward show of obedience. He declares that by the evil thought or the lustful look the law of God is transgressed. One who becomes a party to the least injustice is breaking the law and degrading his own moral nature. Murder first exists in the mind. He who gives hatred a place in his heart is setting his feet in the path of the murderer, and his offerings are abhorrent to God. DA 310.2"
"Ye have heard that it was said by them of old time, Thou shalt not kill; and whosoever shall kill shall be in danger of the judgment: But I say unto you, That whosoever is angry with his brother without a cause shall be in danger of the judgment: and whosoever shall say to his brother, Raca, shall be in danger of the council: but whosoever shall say, Thou fool, shall be in danger of hell fire."
EGW directly references and explains the principles outlined in Matthew 5:21-22 regarding the deeper meaning of the commandments.
"The Saviour goes farther than this. He says, “If thou bring thy gift to the altar, and there rememberest that thy brother hath aught against thee; leave there thy gift before the altar, and go thy way; first be reconciled to thy brother, and then come and offer thy gift.” Many are zealous in religious services, while between them and their brethren are unhappy differences which they might reconcile. God requires them to do all in their power to restore harmony. Until they do this, He cannot accept their services. The Christian's duty in this matter is clearly pointed out. DA 310.5"
"Therefore if thou bring thy gift to the altar, and there rememberest that thy brother hath ought against thee;"
The EGW passage directly quotes and elaborates on Matthew 5:23, providing context and application of the verse regarding reconciliation before offering gifts. This is a clear and explicit allusion.