"With most of the people in the days of Christ, the observance of this feast had degenerated into formalism. But what was its significance to the Son of God! DA 77.2"
"This people draweth nigh unto me with their mouth, and honoureth me with their lips; but their heart is far from me."
Both passages discuss the issue of religious formalism and the disconnect between outward observance and inward sincerity. The EGW passage speaks of the Passover feast becoming a formality, while Matthew 15:8 condemns lip service without genuine heart devotion.