"The Redeemer of the world declares that there are greater sins than that for which Sodom and Gomorrah were destroyed. Those who hear the gospel invitation calling sinners to repentance, and heed it not, are more guilty before God than were the dwellers in the vale of Siddim. And still greater sin is theirs who profess to know God and to keep His commandments, yet who deny Christ in their character and their daily life. In the light of the Saviour's warning, the fate of Sodom is a solemn admonition, not merely to those who are guilty of outbreaking sin, but to all who are trifling with Heaven-sent light and privileges. PP 165.1"
"But I say unto you, That it shall be more tolerable for the land of Sodom in the day of judgment, than for thee."
The EGW passage directly references Jesus' statement about Sodom's judgment being more tolerable than for those who reject the gospel.
"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."
Both passages highlight the principle that those who have been given more (knowledge, opportunities) will be held to a higher standard and judged more severely. The EGW passage applies this to those who profess to know God but deny Him in their lives.
Said the True Witness to the church at Ephesus: “I have somewhat against thee, because thou hast left thy first love. Remember therefore from whence thou art fallen, and repent, and do the first works; or else I will come unto thee quickly, and will remove thy candlestick out of his place, except thou repent.” Revelation 2:4, 5 . The Saviour watches for a response to His offers of love and forgiveness, with a more tender compassion than that which moves the heart of an earthly parent to forgive a wayward, suffering son. He cries after the wanderer, “Return unto Me, and I will return unto you.” Malachi 3:7 . But if the erring one persistently refuses to heed the voice that calls him with pitying, tender love, he will at last be left in darkness. The heart that has long slighted God's mercy, becomes hardened in sin, and is no longer susceptible to the influence of the grace of God. Fearful will be the doom of that soul of whom the pleading Saviour shall finally declare, he “is joined to …
"Even from the days of your fathers ye are gone away from mine ordinances, and have not kept them. Return unto me, and I will return unto you, saith the Lord of hosts. But ye said, Wherein shall we return?"
Ellen White directly references Malachi 3:7 in this passage.
"Ephraim is joined to idols: let him alone."
Ellen White directly references Hosea 4:17 in this passage.
"You who are slighting the offers of mercy, think of the long array of figures accumulating against you in the books of heaven; for there is a record kept of the impieties of nations, of families, of individuals. God may bear long while the account goes on, and calls to repentance and offers of pardon may be given; yet a time will come when the account will be full; when the soul's decision has been made; when by his own choice man's destiny has been fixed. Then the signal will be given for judgment to be executed. PP 165.3"
"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 books being kept in heaven that record people's actions, which will be used in judgment. EGW's passage elaborates on the idea of accumulating figures and the filling up of the account before judgment.