In whatever company He found Himself, He presented a lesson that was appropriate to the time and the circumstances. He sought to inspire with hope the most rough and unpromising, setting before them the assurance that they might become blameless and harmless, attaining such a character as would make them manifest as the children of God. Often He met those who had drifted under Satan's control, and who had no power to break from his snare. To such a one, discouraged, sick, tempted, and fallen, Jesus would speak words of tenderest pity, words that were needed and could be understood. Others He met who were fighting a hand-to- hand battle with the adversary of souls. These He encouraged to persevere, assuring them that they would win; for angels of God were on their side, and would give them the victory. Those whom He thus helped were convinced that here was One in whom they could trust with perfect confidence. He would not betray the secrets they poured into His sympathizing ear. DA 91.1…
"Come unto me, all ye that labour and are heavy laden, and I will give you rest."
Both passages describe Jesus offering comfort and hope to the weary and burdened. EGW elaborates on the specific types of people Jesus helped and the nature of his encouragement.
"That ye may be the children of your Father which is in heaven: for he maketh his sun to rise on the evil and on the good, and sendeth rain on the just and on the unjust."
Both passages discuss being children of God. The EGW passage speaks of Jesus helping people become children of God, while the Matthew verse describes God's impartiality towards all, just and unjust. The connection is thematic, but not a direct principle.