"while duties to the living—duties which Christ has plainly enjoined—are left undone. DA 618.1"
"Then shall he answer them, saying, Verily I say unto you, Inasmuch as ye did it not to one of the least of these, ye did it not to me."
The EGW passage refers to 'duties to the living' which aligns with the principle illustrated in Matthew 25:45 about caring for the needy as serving Christ.