"they are called upon to do something, to lead out, that the influence of their example may stimulate others to liberality, and the cause of God be advanced. They feel such an intense desire to plant the standard in new fields that many even hire money to help in various enterprises. They have not given grudgingly, but have felt that it was a privilege to work for the advancement of the truth. By thus responding to calls for means, they are often left with very little surplus. GW 429.2"
"Every man according as he purposeth in his heart, so let him give; not grudgingly, or of necessity: for God loveth a cheerful giver."
Both passages address the spirit of giving. 2 Corinthians 9:7 emphasizes cheerful, ungrudging giving, while EGW highlights the intense desire and privilege felt by those who give to advance God's cause, even to the point of personal sacrifice. The core theme of willing and joyful giving is present in both.