"Simon the host had been influenced by the criticism of Judas upon Mary's gift, and he was surprised at the conduct of Jesus. His Pharisaic pride was offended. He knew that many of his guests were looking upon Christ with distrust and displeasure. Simon said in his heart, “This Man, if He were a prophet, would have known who and what manner of woman this is that toucheth Him: for she is a sinner.” DA 566.1"
"Now when the Pharisee which had bidden him saw it, he spake within himself, saying, This man, if he were a prophet, would have known who and what manner of woman this is that toucheth him: for she is a sinner."
EGW directly quotes the thought of Simon the Pharisee from Luke 7:39, making it a clear and explicit allusion.
"By curing Simon of leprosy, Christ had saved him from a living death. But now Simon questioned whether the Saviour were a prophet. Because Christ allowed this woman to approach Him, because He did not indignantly spurn her as one whose sins were too great to be forgiven, because He did not show that He realized she had fallen, Simon was tempted to think that He was not a prophet. Jesus knows nothing of this woman who is so free in her demonstrations, he thought, or He would not allow her to touch Him. DA 566.2"
"Now when the Pharisee which had bidden him saw it, he spake within himself, saying, This man, if he were a prophet, would have known who and what manner of woman this is that toucheth him: for she is a sinner."
Both passages directly address the Pharisee's (Simon's) thought that Jesus, if he were a prophet, would have known the woman was a sinner. EGW's passage directly echoes the sentiment expressed in Luke 7:39, making it a clear allusion.
"But it was Simon's ignorance of God and of Christ that led him to think as he did. He did not realize that God's Son must act in God's way, with compassion, tenderness, and mercy. Simon's way was to take no notice of Mary's penitent service. Her act of kissing Christ's feet and anointing them with ointment was exasperating to his hardheartedness. He thought that if Christ were a prophet, He would recognize sinners and rebuke them. DA 566.3 To this unspoken thought the Saviour answered: “Simon, I have somewhat to say unto thee.... There was a certain creditor which had two debtors: the one owed five hundred pence, and the other fifty. And when they had nothing to pay, he frankly forgave them both. Tell Me therefore, which of them will love him most? Simon answered and said, I suppose that he, to whom he forgave most. And He said unto him, Thou hast rightly judged.” DA 566.4"
"But go ye and learn what that meaneth, I will have mercy, and not sacrifice: for I am not come to call the righteous, but sinners to repentance."
The EGW passage directly quotes and elaborates on the story in Luke 7:36-50, where Jesus uses the parable of the two debtors to address Simon's judgment of the woman who anointed Jesus' feet. While Matthew 9:13 speaks of mercy, the EGW passage is a direct commentary on the Luke passage.
"As did Nathan with David, Christ concealed His home thrust under the veil of a parable. He threw upon His host the burden of pronouncing sentence upon himself. Simon had led into sin the woman he now despised. She had been deeply wronged by him. By the two debtors of the parable, Simon and the woman were represented. Jesus did not design to teach that different degrees of obligation should be felt by the two persons, for each owed a debt of gratitude that never could be repaid. But Simon felt himself more righteous than Mary, and Jesus desired him to see how great his guilt really was. He would show him that his sin was greater than hers, as much greater as a debt of five hundred pence exceeds a debt of fifty pence. DA 566.5"
"And the Lord sent Nathan unto David. And he came unto him, and said unto him, There were two men in one city; the one rich, and the other poor. The rich man had exceeding many flocks and herds: But the poor man had nothing, save one little ewe lamb, which he had bought and nourished up: and it grew up together with him, and with his children; it did eat of his own meat, and drank of his own cup, and lay in his bosom, and was unto him as a daughter. And there came a traveller unto the rich man, and he spared to take of his own flock and of his own herd, to dress for the wayfaring man that was come unto him; but took the poor man’s lamb, and dressed it for the man that was come to him. And David’s anger was greatly kindled against the man; and he said to Nathan, As the Lord liveth, the man that hath done this thing shall surely die: And he shall restore the lamb fourfold, because he did this thing, and because he had no pity. And Nathan said to David, Thou art the man. Thus saith the Lord God of Israel, I anointed thee king over Israel, and I delivered thee out of the hand of Saul;"
The EGW passage explicitly mentions Nathan's parable to David and draws a direct parallel to Christ's parable to Simon, making it a clear and intentional allusion to 2 Samuel 12:1-7.