Whiles it remained, was it not thine own? and after it was sold, was it not in thine own power? why hast thou {d} conceived this thing in thine heart? thou hast not lied unto men, but unto God.

(d) By this is meant an advised and purposeful deceit, and the fault of the man in listening to the devil's suggestions.

People's New Testament

5:3,4 To lie to the Holy Spirit. The sin is here pointed out. The lie was not to men, but to God. The apostles were moved by the Holy Spirit. These verses show clearly that (1) the sin was hypocrisy and deception in the name of religion, and (2) that the gifts of goods were purely voluntary.

Wesley's Notes

5:4 While it remained, did it not remain thine? - It is true, whosoever among the Christians (not one excepted) had houses or lands, sold them, and laid the price at the feet of the apostles. But it was in his own choice to be a Christian or not: and consequently either to sell his land, or keep it. And when it was sold, was it not in thy power? - For it does not appear that he professed himself a Christian when he sold it. Why hast thou conceived this thing in thy heart? - So profanely to dissemble on so solemn an occasion? Thou hast not lied to men only, but to God also. Hence the Godhead of the Holy Ghost evidently appears: since lying to him, Ac 5:3, is lying to God.

Jamieson-Fausset-Brown Bible Commentary

4. While it remained, was it not thine own? and after it was sold, was it not in thine own power?-from which we see how purely voluntary were all these sacrifices for the support of the infant community.

not lied to men but God-to men so entirely the instruments of the directing Spirit that the lie was rather told to Him: language clearly implying both the distinct personality and the proper divinity of the Holy Ghost.

Matthew Henry's Concise Commentary

5:1-11 The sin of Ananias and Sapphira was, that they were ambitious of being thought eminent disciples, when they were not true disciples. Hypocrites may deny themselves, may forego their worldly advantage in one instance, with a prospect of finding their account in something else. They were covetous of the wealth of the world, and distrustful of God and his providence. They thought they might serve both God and mammon. They thought to deceive the apostles. The Spirit of God in Peter discerned the principle of unbelief reigning in the heart of Ananias. But whatever Satan might suggest, he could not have filled the heart of Ananias with this wickedness had he not been consenting. The falsehood was an attempt to deceive the Spirit of truth, who so manifestly spoke and acted by the apostles. The crime of Ananias was not his retaining part of the price of the land; he might have kept it all, had he pleased; but his endeavouring to impose upon the apostles with an awful lie, from a desire to make a vain show, joined with covetousness. But if we think to put a cheat upon God, we shall put a fatal cheat upon our own souls. How sad to see those relations who should quicken one another to that which is good, hardening one another in that which is evil! And this punishment was in reality mercy to vast numbers. It would cause strict self-examination, prayer, and dread of hypocrisy, covetousness, and vain-glory, and it should still do so. It would prevent the increase of false professors. Let us learn hence how hateful falsehood is to the God of truth, and not only shun a direct lie, but all advantages from the use of doubtful expressions, and double meaning in our speech.