"***** God has endowed some of His servants with special talents, and no one is called upon to disparage their excellence. But let none use their talents to exalt self. Let them not regard themselves as favored above their fellow-men, nor exalt themselves above other sincere, earnest workers. The Lord looks upon the heart. He who is most devoted to God's service is most highly esteemed by the heavenly universe. GW 495.1"
"But the Lord said unto Samuel, Look not on his countenance, or on the height of his stature; because I have refused him: for the Lord seeth not as man seeth; for man looketh on the outward appearance, but the Lord looketh on the heart."
The EGW passage directly echoes the sentiment of 1 Samuel 16:7, emphasizing God's focus on the heart rather than outward appearance. It's more than a thematic parallel; it's a direct application of the principle.
"Heaven is watching to see how those occupying positions of influence fulfil their stewardship. The demands upon them as stewards are measured by the extent of their influence. In their treatment of their fellow-men, they should be as fathers,—just, tender, true. They should be Christlike in character, uniting with their brethren in the closest bonds of unity and fellowship.— Testimonies for the Church 7:277-282 . GW 495.2"
"But he that knew not, and did commit things worthy of stripes, shall be beaten with few stripes. For unto whomsoever much is given, of him shall be much required: and to whom men have committed much, of him they will ask the more."
The EGW passage directly applies the principle of Luke 12:48, stating that those in positions of influence will be held to a higher standard. The connection is clear and meaningful.