"“The child Samuel grew on, and was in favor both with the Lord, and also with men.” Though Samuel's youth was passed at the tabernacle devoted to the worship of God, he was not free from evil influences or sinful example. The sons of Eli feared not God, nor honored their father; but Samuel did not seek their company nor follow their evil ways. It was his constant endeavor to become what God would have him. This is the privilege of every youth. God is pleased when even little children give themselves to His service. PP 573.1"
"And Jesus increased in wisdom and stature, and in favour with God and man."
Both passages describe a young person growing in favor with God and man. Luke 2:52 refers to Jesus, while the EGW passage refers to Samuel. The parallel is clear and significant, though not a direct quote.
"his own sons, found rest and comfort and blessing in the presence of his charge. Samuel was helpful and affectionate, and no father ever loved his child more tenderly than did Eli this youth. It was a singular thing that between the chief magistrate of the nation and the simple child so warm an affection should exist. As the infirmities of age came upon Eli, and he was filled with anxiety and remorse by the profligate course of his own sons, he turned to Samuel for comfort. PP 573.2"
"And the child Samuel grew on, and was in favour both with the Lord, and also with men."
Both passages highlight Samuel's positive relationship with Eli. 1 Samuel 2:26 mentions Samuel's favor with God and men, while the EGW passage expands on the affection between Samuel and Eli, particularly as Eli aged and faced difficulties with his own sons. The connection is thematic and adds depth to the biblical narrative.
"It was not customary for the Levites to enter upon their peculiar services until they were twenty-five years of age, but Samuel had been an exception to this rule. Every year saw more important trusts committed to him; and while he was yet a child, a linen ephod was placed upon him as a token of his consecration to the work of the sanctuary. Young as he was when brought to minister in the tabernacle, Samuel had even then duties to perform in the service of God, according to his capacity. These were at first very humble, and not always pleasant; but they were performed to the best of his ability, and with a willing heart. His religion was carried into every duty of life. He regarded himself as God's servant, and his work as God's work. His efforts were accepted, because they were prompted by love to God and a sincere desire to do His will. It was thus that Samuel became a co-worker with the Lord of heaven and earth. And God fitted him to accomplish a great work for Israel. PP 573.3"
"But Samuel ministered before the Lord, being a child, girded with a linen ephod."
The EGW passage directly references and expands upon the detail in 1 Samuel 2:18 that Samuel ministered before the Lord as a child, wearing a linen ephod. The connection is direct and significant.