"The Use of the Tithe God has given special direction as to the use of the tithe. He does not design that His work shall be crippled for want of means. That there may be no haphazard work and error, He has made our duty on these points very plain. The portion that God has reserved for Himself is not to be diverted to any other purpose than that which He has specified. Let none feel at liberty to retain their tithe, to use according to their own judgment. They are not to use it for themselves in an emergency, nor to apply it as they see fit, even in what they may regard as the Lord's work. GW 224"
"And all the tithe of the land, whether of the seed of the land, or of the fruit of the tree, is the Lord’s: it is holy unto the Lord."
The EGW passage directly reinforces the principle that the tithe belongs to God, as stated in Leviticus 27:30.
"Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings."
The EGW passage directly addresses the issue of misusing tithe, which Malachi 3:8 identifies as robbing God. The connection is more than a thematic parallel; it's a direct application of the principle.
"of God that which has been especially dedicated to Him. All should regard this matter in the right light. Let no one, when brought into a strait place, take money consecrated to religious purposes, and use it for his own advantage, soothing his conscience by saying that he will repay it at some future time. Far better cut down the expenses to correspond with the income, to restrict the wants and live within the means, than to use the Lord's money for secular purposes. GW 224.2"
"Will a man rob God? Yet ye have robbed me. But ye say, Wherein have we robbed thee? In tithes and offerings."
The EGW passage directly refers to the concept of robbing God by misusing dedicated funds, which is the core message of Malachi 3:8. The connection is explicit and intentional.