"Earnest efforts were made to obtain Luther's consent to a compromise with Rome. Nobles and princes represented to him that if he persisted in setting up his own judgment against that of the church and the councils he would soon be banished from the empire and would have no defense. To this appeal Luther answered: “The gospel of Christ cannot be preached without offense.... Why then should the fear or apprehension of danger separate me from the Lord, and from that divine word which alone is truth? No; I would rather give up my body, my blood, and my life.”—D'Aubigne, b. 7, ch. 10. GC 165.2"
"Then Peter and the other apostles answered and said, We ought to obey God rather than men."
Both passages highlight the principle of obeying God rather than men when there is a conflict between the two. Luther's refusal to compromise with Rome, even under threat, directly reflects the principle articulated in Acts 5:29.
"And fear not them which kill the body, but are not able to kill the soul: but rather fear him which is able to destroy both soul and body in hell."
Both passages deal with the theme of prioritizing spiritual truth and obedience to God over physical safety and the fear of earthly powers. Luther's statement echoes the sentiment of Matthew 10:28, choosing to risk physical harm rather than compromise his faith.