Acts 5:4

Remained. Ananias was not compelled to sell the land; it was expected only that he would honestly bring from the proceeds what he had pledged. The implication is that the church compelled no one to give to the common fund, but if a man did promise to give, he should give what he had promised. At every stage Ananias was free to act as he thought best. The part he tried to retain might not have been large; he could have retained much more, had he done so honestly. But this attempt to obtain a reputation for generosity without the reality of sacrifice made him guilty of sacrilege.

Conceived this thing. Literally, “put this deed.” This implies a thought-out plan on the part of Ananias. It was not a matter of yielding to a sudden temptation, but of accepting into his heart a plan which, never right, developed into an evil act. Satan had entered his heart in terms of the scheme, and had not been cast out.

Lied ... unto God. This does not mean that Ananias had not lied at all to men, but that his offense lay primarily in the fact that he had presumed to deceive God. All sin is ultimately against God, although it also gravely affects men. David had recognized this, for he said, “Against thee, thee only, have I sinned” (Ps. 51:4). Ananias had either ignored God or thought he could deceive Him as he had hoped to deceive his fellows. On either count he was sinning against God, and Peter rightly gives this prominence.

The use of the word “God” throws light on the Biblical teaching regarding the Holy Spirit. In Acts 5:3 Ananias’ sin is identified as lying “to the Holy Ghost,” and here it is described as lying “unto God.” This suggests the unity that exists between the Spirit and the Father, and serves to warn the Christian of the heinousness of sanctimonious falsehood (see on Matt. 12:31).