"“ N o man can serve two masters.”— Matthew 6:24 . Christ does not say that man will not or shall not serve two masters, but that he cannot . The interests of God and the interests of mammon have no union or sympathy. Just where the conscience of the Christian warns him to forbear, to deny himself, to stop, just there the worldling steps over the line, to indulge his selfish propensities. On one side of the line is the self-denying follower of Christ; on the other side is the self-indulgent world lover, pandering to fashion, engaging in frivolity, and pampering himself in forbidden pleasure. On that side of the line the Christian cannot go. MB 93"
"No man can serve two masters: for either he will hate the one, and love the other; or else he will hold to the one, and despise the other. Ye cannot serve God and mammon."
Ellen White directly references Matthew 6:24 in this passage.
"responsibility rests with the sinner. By resisting the Spirit of God today, he prepares the way for a second resistance of light when it comes with mightier power. Thus he passes on from one stage of resistance to another, until at last the light will fail to impress, and he will cease to respond in any measure to the Spirit of God. Then even “the light that is in thee” has become darkness. The very truth we do know has become so perverted as to increase the blindness of the soul. MB 93.1"
"But if thine eye be evil, thy whole body shall be full of darkness. If therefore the light that is in thee be darkness, how great is that darkness!"
EGW directly quotes and expands on Matthew 6:23 ('the light that is in thee has become darkness') to illustrate the consequences of resisting the Spirit of God and perverting the truth.
"Ye stiffnecked and uncircumcised in heart and ears, ye do always resist the Holy Ghost: as your fathers did, so do ye."
Both passages directly address the concept of resisting the Holy Spirit and the consequences thereof. The EGW passage expands on the process of resistance described in Acts.