"Never, by word or deed, did Jesus lessen man's obligation to present gifts and offerings to God. It was Christ who gave all the directions of the law in regard to tithes and offerings. When on earth He commended the poor woman who gave her all to the temple treasury. But the apparent zeal for God on the part of the priests and rabbis was a pretense to cover their desire for self-aggrandizement. The people were deceived by them. They were bearing heavy burdens which God had not imposed. Even the disciples of Christ were not wholly free from the yoke that had been bound upon them by inherited prejudice and rabbinical authority. Now, by revealing the true spirit of the rabbis, Jesus sought to free from the bondage of tradition all who were really desirous of serving God. DA 397.1"
"And he looked up, and saw the rich men casting their gifts into the treasury. And he saw also a certain poor widow casting in thither two mites. And he said, Of a truth I say unto you, that this poor widow hath cast in more than they all: For all these have of their abundance cast in unto the offerings of God: but she of her penury hath cast in all the living that she had."
EGW directly references the story of the poor widow giving her all to the treasury, which is the central theme of Luke 21:1-4. The EGW passage uses this example to illustrate Jesus' approval of genuine sacrifice, contrasting it with the pretense of the religious leaders.
"Woe unto you, scribes and Pharisees, hypocrites! for ye pay tithe of mint and anise and cummin, and have omitted the weightier matters of the law, judgment, mercy, and faith: these ought ye to have done, and not to leave the other undone."
Both passages discuss the hypocrisy of the religious leaders regarding tithing and their focus on minor details while neglecting more important aspects of the law. EGW expands on the idea of the priests' self-aggrandizement and the burdens they placed on the people, which aligns with Jesus' criticism in Matthew 23:23.
"“Ye hypocrites,” He said, addressing the wily spies, “well did Esaias prophesy of you, saying, This people draweth nigh unto Me with their mouth, and honoreth Me with their lips; but their heart is far from Me. But in vain they do worship Me, teaching for doctrines the commandments of men.” The words of Christ were an arraignment of the whole system of Pharisaism. He declared that by placing their requirements above the divine precepts the rabbis were setting themselves above God. DA 397.2"
"Wherefore the Lord said, Forasmuch as this people draw near me with their mouth, and with their lips do honour me, but have removed their heart far from me, and their fear toward me is taught by the precept of men:"
EGW quotes Isaiah 29:13 as used by Jesus to condemn the Pharisees, establishing a direct and explicit connection.
"The deputies from Jerusalem were filled with rage. They could not accuse Christ as a violator of the law given from Sinai, for He spoke as its defender against their traditions. The great precepts of the law, which He had presented, appeared in striking contrast to the petty rules that men had devised. DA 397.3"
"But he answered and said unto them, Why do ye also transgress the commandment of God by your tradition?"
Both passages highlight the conflict between Jesus and the religious leaders regarding their traditions versus the commandments of God. The EGW passage elaborates on the contrast between the great precepts of the law and the petty rules devised by men.
"To the multitude, and afterward more fully to His disciples, Jesus explained that defilement comes not from without, but from within. Purity and impurity pertain to the soul. It is the evil deed, the evil word, the evil thought, the transgression of the law of God, not the neglect of external, man-made ceremonies, that defiles a man. DA 397.4"
"Not that which goeth into the mouth defileth a man; but that which cometh out of the mouth, this defileth a man."
The EGW passage directly alludes to Matthew 15:11, emphasizing that defilement comes from within, not from external things. It expands on this concept by including evil deeds, words, and thoughts.
"And he said, That which cometh out of the man, that defileth the man. For from within, out of the heart of men, proceed evil thoughts, adulteries, fornications, murders, Thefts, covetousness, wickedness, deceit, lasciviousness, an evil eye, blasphemy, pride, foolishness: All these evil things come from within, and defile the man."
The EGW passage is a clear allusion to Mark 7:20-23, which states that defilement comes from within a person, from their heart and thoughts. The EGW passage summarizes and reinforces this point.