"The words, “We know that Thou sayest and teachest rightly,” had they been sincere, would have been a wonderful admission. But they were spoken to deceive; nevertheless their testimony was true. The Pharisees did know that Christ said and taught rightly, and by their own testimony will they be judged. DA 602.1"
"For by thy words thou shalt be justified, and by thy words thou shalt be condemned."
EGW's statement about the Pharisees being judged by their own testimony echoes the principle in Matthew 12:37, though it's not a direct quote. The idea of being judged by one's words is present in both.
"Those who put the question to Jesus thought that they had sufficiently disguised their purpose; but Jesus read their hearts as an open book, and sounded their hypocrisy. “Why tempt ye Me?” He said; thus giving them a sign they had not asked, by showing that He read their hidden purpose. They were still more confused when He added, “Show Me a penny.” They brought it, and He asked them, “Whose image and superscription hath it? They answered and said, Caesar's.” Pointing to the inscription on the coin, Jesus said, “Render therefore unto Caesar the things which are Caesar's; and unto God the things that are God's.” DA 602.2"
"But Jesus perceived their wickedness, and said, Why tempt ye me, ye hypocrites?"
EGW directly quotes Jesus's question and statement from Matthew 22:18.
"They say unto him, Cesar’s. Then saith he unto them, Render therefore unto Cesar the things which are Cesar’s; and unto God the things that are God’s."
The EGW passage directly quotes and elaborates on Matthew 22:21.
"But he perceived their craftiness, and said unto them, Why tempt ye me?"
The EGW passage directly quotes and elaborates on Luke 20:23.
The spies had expected Jesus to answer their question directly, in one way or the other. If He should say, It is unlawful to give tribute to Caesar, He would be reported to the Roman authorities and arrested for inciting rebellion. But in case He should pronounce it lawful to pay the tribute, they designed to accuse Him to the people as opposing the law of God. Now they felt themselves baffled and defeated. Their plans were disarranged. The summary manner in which their question had been settled left them nothing further to say. DA 602.3 Christ's reply was no evasion, but a candid answer to the question. Holding in His hand the Roman coin, upon which were stamped the name and image of Caesar, He declared that since they were living under the protection of the Roman power, they should render to that power the support it claimed, so long as this did not conflict with a higher duty. But while peaceably subject to the laws of the land, they should at all times give their first allegiance t…
"When they had heard these words, they marvelled, and left him, and went their way."
Both passages describe the reaction to Jesus's answer regarding paying taxes to Caesar. The EGW passage expands on the context and implications of the biblical account.
"The Saviour's words, “Render ... unto God the things that are God's,” were a severe rebuke to the intriguing Jews. Had they faithfully fulfilled their obligations to God, they would not have become a broken nation, subject to a foreign power. No Roman ensign would have waved over Jerusalem, no Roman sentinel would have stood at her gates, no Roman governor would have ruled within her walls. The Jewish nation was then paying the penalty of its apostasy from God. DA 602.5"
"But it shall come to pass, if thou wilt not hearken unto the voice of the Lord thy God, to observe to do all his commandments and his statutes which I command thee this day; that all these curses shall come upon thee, and overtake thee:"
Both passages connect disobedience to God with national consequences. Deuteronomy 28:15 speaks of curses for disobedience, and EGW connects the Jews' apostasy with their subjugation to Rome.
"Ah sinful nation, a people laden with iniquity, a seed of evildoers, children that are corrupters: they have forsaken the Lord, they have provoked the Holy One of Israel unto anger, they are gone away backward."
Both passages address the sinfulness of the nation of Israel and their departure from God. Isaiah 1:4 describes their forsaking the Lord, and EGW connects this to their subjugation.
"When the Pharisees heard Christ's answer, “they marveled, and left Him, and went their way.” He had rebuked their hypocrisy and presumption, and in doing this He had stated a great principle, a principle that clearly defines the limits of man's duty to the civil government and his duty to God. In many minds a vexed question had been settled. Ever after they held to the right principle. And although many went away dissatisfied, they saw that the principle underlying the question had been clearly set forth, and they marveled at Christ's far- seeing discernment. DA 602.6"
"When they had heard these words, they marvelled, and left him, and went their way."
The EGW passage directly quotes and elaborates on Matthew 22:22.
"They say unto him, Cesar’s. Then saith he unto them, Render therefore unto Cesar the things which are Cesar’s; and unto God the things that are God’s."
The EGW passage directly explains the principle Jesus stated in Matthew 22:21 regarding the balance between earthly and divine obligations. It amplifies the meaning and implications of the verse.