"A lying report was then given to the soldiers. “Say ye,” said the priests, “His disciples came by night, and stole Him away while we slept.” Here the priests overreached themselves. How could the soldiers say that the disciples had stolen the body while they slept? If they were asleep, how could they know? And if the disciples had been proved guilty of stealing Christ's body, would not the priests have been first to condemn them? Or if the sentinels had slept at the tomb, would not the priests have been foremost in accusing them to Pilate? DA 781.3 The soldiers were horrified at the thought of bringing upon themselves the charge of sleeping at their post. This was an offense punishable with death. Should they bear false witness, deceiving the people, and placing their own lives in peril? Had they not kept their weary watch with sleepless vigilance? How could they stand the trial, even for the sake of money, if they perjured themselves? DA 782.1"
"Saying, Say ye, His disciples came by night, and stole him away while we slept."
The EGW passage directly quotes and expands upon the account in Matthew 28:13 regarding the priests' instructions to the soldiers.
"In order to silence the testimony they feared, the priests promised to secure the safety of the guard, saying that Pilate would not desire to have such a report circulated any more than they did. The Roman soldiers sold their integrity to the Jews for money. They came in before the priests burdened with a most startling message of truth; they went out with a burden of money, and on their tongues a lying report which had been framed for them by the priests. DA 782.2"
"And when they were assembled with the elders, and had taken counsel, they gave large money unto the soldiers,"
The EGW passage directly refers to the event described in Matthew 28:12, where the soldiers were bribed.
"Meanwhile the report of Christ's resurrection had been carried to Pilate. Though Pilate was responsible for having given Christ up to die, he had been comparatively unconcerned. While he had condemned the Saviour unwillingly, and with a feeling of pity, he had felt no real compunction until now. In terror he now shut himself within his house, determined to see no one. But the priests made their way into his presence, told the story which they had invented, and urged him to overlook the sentinels’ neglect of duty. Before consenting to this, he himself privately questioned the guard. They, fearing for their own safety, dared not conceal anything, and Pilate drew from them an account of all that had taken place. He did not prosecute the matter further, but from that time there was no peace for him. DA 782.3"
"When Pilate saw that he could prevail nothing, but that rather a tumult was made, he took water, and washed his hands before the multitude, saying, I am innocent of the blood of this just person: see ye to it."
Both passages describe Pilate's reaction to the events surrounding Jesus' death and resurrection, and his subsequent unease. The EGW passage expands on the biblical account.
"When Jesus was laid in the grave, Satan triumphed. He dared to hope that the Saviour would not take up His life again. He claimed the Lord's body, and set his guard about the tomb, seeking to hold Christ a prisoner. He was bitterly angry when his angels fled at the approach of the heavenly messenger. When he saw Christ come forth in triumph, he knew that his kingdom would have an end, and that he must finally die. DA 782.4"
"So they went, and made the sepulchre sure, sealing the stone, and setting a watch."
EGW elaborates on the implications of Matthew 27:66, describing Satan's reaction to Jesus' death and the setting of the guard. While Matthew 27:66 simply states the fact of the guard, EGW interprets the event from Satan's perspective, creating a clear thematic parallel.
"So when this corruptible shall have put on incorruption, and this mortal shall have put on immortality, then shall be brought to pass the saying that is written, Death is swallowed up in victory."
EGW's statement about Satan's defeat and the end of his kingdom after Christ's resurrection aligns thematically with 1 Corinthians 15:54, which speaks of death being swallowed up in victory. While not a direct allusion, the underlying concept of Christ's victory over death and its implications for Satan's power is a strong parallel.