"In every religious movement there are some who, while they cannot deny that the cause is God's, still hold themselves aloof, refusing to make any effort to help. It were well for such ones to remember the record kept on high—that book in which there are no omissions, no mistakes, and out of which they will be judged. There every neglected opportunity to do service for God is recorded; and there, too, every deed of faith and love is held in everlasting remembrance. PK 639.1"
"And I saw the dead, small and great, stand before God; and the books were opened: and another book was opened, which is the book of life: and the dead were judged out of those things which were written in the books, according to their works."
Both passages refer to a book of remembrance where deeds are recorded and used for judgment. The EGW passage directly echoes the concept of a record of deeds being kept on high.
"Against the inspiring influence of Nehemiah's presence the example of the Tekoite nobles had little weight. The people in general were animated by patriotism and zeal. Men of ability and influence organized the various classes of citizens into companies, each leader making himself responsible for the erection of a certain part of the wall. And of some it is written that they builded “everyone over against his house.” PK 639.2"
"And next unto them repaired Jedaiah the son of Harumaph, even over against his house. And next unto him repaired Hattush the son of Hashabniah."
EGW directly quotes Nehemiah 3:10, confirming the explicit allusion.
"encouraged the fearful, aroused the laggard, and approved the diligent. And ever he watched the movements of their enemies, who from time to time collected at a distance and engaged in conversation, as if plotting mischief, and then, drawing nearer the workmen, attempted to divert their attention. PK 639.3"
"Now we exhort you, brethren, warn them that are unruly, comfort the feebleminded, support the weak, be patient toward all men."
The EGW passage illustrates the principle of encouraging the fearful and arousing the laggard, which is directly advocated in 1 Thessalonians 5:14. Nehemiah's actions embody the exhortation to support and uplift others.
"For we wrestle not against flesh and blood, but against principalities, against powers, against the rulers of the darkness of this world, against spiritual wickedness in high places."
Both passages address the presence of enemies and opposition. While Ephesians 6:12 speaks of spiritual warfare, the EGW passage describes literal enemies plotting against the builders. The underlying theme of facing opposition is present in both.