"If the law could be changed, man might have been saved without the sacrifice of Christ; but the fact that it was necessary for Christ to give His life for the fallen race, proves that the law of God will not release the sinner from its claims upon him. It is demonstrated that the wages of sin is death. When Christ died, the destruction of Satan was made certain. But if the law was abolished at the cross, as many claim, then the agony and death of God's dear Son were endured only to give to Satan just what he asked; then the prince of evil triumphed, his charges against the divine government were sustained. The very fact that Christ bore the penalty of man's transgression is a mighty argument to all created intelligences that the law is changeless; that God is righteous, merciful, and self-denying; and that infinite justice and mercy unite in the administration of His government. PP 70.1"
"For the wages of sin is death; but the gift of God is eternal life through Jesus Christ our Lord."
EGW uses the principle that 'the wages of sin is death' to argue for the immutability of God's law and the necessity of Christ's sacrifice. The passage directly reflects the core concept of Romans 6:23.