The Sadducees had flattered themselves that they of all men adhered most strictly to the Scriptures. But Jesus showed that they had not known their true meaning. That knowledge must be brought home to the heart by the enlightenment of the Holy Spirit. Their ignorance of the Scriptures and the power of God He declared to be the cause of their confusion of faith and darkness of mind. They were seeking to bring the mysteries of God within the compass of their finite reasoning. Christ called upon them to open their minds to those sacred truths that would broaden and strengthen the understanding. Thousands become infidels because their finite minds cannot comprehend the mysteries of God. They cannot explain the wonderful exhibition of divine power in His providences, therefore they reject the evidences of such power, attributing them to natural agencies which they can comprehend still less. The only key to the mysteries that surround us is to acknowledge in them all the presence and power o…
"Jesus answered and said unto them, Ye do err, not knowing the scriptures, nor the power of God."
The EGW passage directly quotes and expands upon Matthew 22:29, making it an explicit allusion.
"But the natural man receiveth not the things of the Spirit of God: for they are foolishness unto him: neither can he know them, because they are spiritually discerned."
Both passages discuss the inability of the natural mind to comprehend spiritual truths. The EGW passage expands on this theme in the context of the Sadducees' misunderstanding of scripture, while 1 Corinthians 2:14 presents a general principle. The connection is strong and meaningful.
"By the words of Christ the Sadducees were put to silence. They could not answer Him. Not a word had been spoken of which the least advantage could be taken for His condemnation. His adversaries had gained nothing but the contempt of the people. DA 606.2"
"And they could not take hold of his words before the people: and they marvelled at his answer, and held their peace."
Both passages describe the silencing of Jesus' opponents and their inability to find fault with his words. The EGW passage provides a more detailed commentary on the outcome of the encounter.
"The Pharisees, however, did not yet despair of driving Him to speak that which they could use against Him. They prevailed upon a certain learned scribe to question Jesus as to which of the ten precepts of the law was of the greatest importance. DA 606.3"
"Then one of them, which was a lawyer, asked him a question, tempting him, and saying, Master, which is the great commandment in the law?"
The EGW passage directly refers to the event described in Matthew 22:35-36, where a lawyer questions Jesus about the greatest commandment. It's a clear and explicit allusion.
"The Pharisees had exalted the first four commandments, which point out the duty of man to his Maker, as of far greater consequence than the other six, which define man's duty to his fellow man. As the result, they greatly failed of practical godliness. Jesus had shown the people their great deficiency, and had taught the necessity of good works, declaring that the tree is known by its fruits. For this reason He had been charged with exalting the last six commandments above the first four. DA 606.4"
"Wherefore by their fruits ye shall know them."
Both passages connect actions/fruits with inner character. EGW uses the fruit analogy in the context of obedience to the commandments, while Matthew 7:20 is a more general statement. The connection is valid.