"Sabbath; but all unnecessary work should be avoided. Many carelessly put off till the beginning of the Sabbath little things that might have been done on the day of preparation. This should not be. Work that is neglected until the beginning of the Sabbath should remain undone until it is past. This course might help the memory of these thoughtless ones, and make them careful to do their own work on the six working days. PP 296.1"
"And it came to pass, that when the gates of Jerusalem began to be dark before the sabbath, I commanded that the gates should be shut, and charged that they should not be opened till after the sabbath: and some of my servants set I at the gates, that there should no burden be brought in on the sabbath day."
Both passages address the importance of avoiding unnecessary work on the Sabbath. Nehemiah focuses on preventing commerce, while EGW focuses on completing tasks before the Sabbath begins. The underlying theme of Sabbath observance is present in both.
"Every week during their long sojourn in the wilderness the Israelites witnessed a threefold miracle, designed to impress their minds with the sacredness of the Sabbath: a double quantity of manna fell on the sixth day, none on the seventh, and the portion needed for the Sabbath was preserved sweet and pure, when if any were kept over at any other time it became unfit for use. PP 296.2"
"And it came to pass, that on the sixth day they gathered twice as much bread, two omers for one man: and all the rulers of the congregation came and told Moses."
The EGW passage directly references and expands upon the events described in Exodus 16:22, specifically the double quantity of manna on the sixth day and its preservation.
"In the circumstances connected with the giving of the manna, we have conclusive evidence that the Sabbath was not instituted, as many claim, when the law was given at Sinai. Before the Israelites came to Sinai they understood the Sabbath to be obligatory upon them. In being obliged to gather every Friday a double portion of manna in preparation for the Sabbath, when none would fall, the sacred nature of the day of rest was continually impressed upon them. And when some of the people went out on the Sabbath to gather manna, the Lord asked, “How long refuse ye to keep My commandments and My laws?” PP 296.3"
"And the Lord said unto Moses, How long refuse ye to keep my commandments and my laws?"
The EGW passage directly quotes Exodus 16:28 and uses it as a key point in her argument about the Sabbath, making the connection undeniable.