Did it not remaining. This amplifieth the offense because he sinned, being enforced by no necessity. For seeing it is no just or lawful excuse to have been provoked by some other means, how much worse is it to run headlong unto wickedness willingly, and, as it were of set purpose to pull down God's vengeance? We gather out of this, that no man was enforced to sell his goods or lands. For Peter saith, that Ananias had free liberty to keep both his land and his money; because in the second member, the field which was sold is taken for the price itself. Therefore he should nevertheless have been counted faithful, though he had kept that which was his own. Whereby it appeareth that they are men destitute of their right wits, who say that it is not lawful for the faithful to have anything of their own. Thou hast not lied to men, but to God. Although the words be diversely construed, yet do I not doubt but that this confirmeth the former sentence. For hypocrites do so enwrap themselves in so many shifts, that they think they have nothing to do with God. And Peter speaketh thus expressly, because Ananias had deceived the Church. But he ought to have considered, that "where two or three be gathered together in the name of Christ, he is present there as the chief governor," (Matthew 18:20;) yea, he ought to have behaved himself no otherwise in that assembly, than if he should have seen God with his eyes. For seeing that God will reign in the Church, if we give him any reverence, we must reverence that rule and government religiously which he exerciseth by his Word. The apostles were indeed men, but not private men, because God had put them in his stead. Furthermore, we must note, that he saith that he lieth to God who doth lie to the Holy Ghost. For the divinity of the Holy Ghost is manifestly proved by this form of speech. In like sort Paul saith, "Ye are the temples of God, because his Spirit dwelleth in you," (1-Corinthians 3:16, 17; and 6:19.)

Whiles it remained - As long as it remained unsold. This place proves that there was no "obligation" imposed on the disciples to sell their property. They who did it, did it voluntarily; and it does not appear that it was done by all, or expected to be done by all.
And after it was sold - Even after the property was sold, and Ananias had the money, still there was no obligation on him to devote it in this way. He had the disposal of it still. The apostle mentions this to show him that his offence was especially aggravated. He was not "compelled" to sell his property - he had not even the poor pretence that he was "obliged" to dispose of it, and was "tempted" to withhold it for his own use. It was "all" his, and might have been retained if he had chosen.
Thou hast not lied unto men - Unto people "only," or, it is not your "main" and "chief" offence that you have attempted to deceive people. It is true that Ananias "had" attempted to deceive the apostles, and it is true, also, that this was a crime; but still, the principal magnitude of the offence was that he had attempted to deceive "God." So small was his crime as committed against "men" that it was lost sight of by the apostles, and the great, crowning sin of attempting to deceive "God" was brought fully into view. Thus, David also saw his sin as committed against "God" to be so enormous that he lost sight of it as an offence to man, and said, "Against thee, thee only, have I sinned, and done this evil in thy sight," Psalm 51:4.
But unto God - It has been "particularly" and "eminently" against God. This is true, because:
(1) He had professedly "devoted" it to God. The act, therefore, had express and direct reference to him.
(2) it was an attempt to deceive him. It implied the belief of Ananias that God would not detect the crime, or see the motives of the heart.
(3) it is the prerogative of God to judge of sincerity and hypocrisy; and this was a case, therefore, which came under his special notice. Compare Psalm 139:1-4. The word "God" here is evidently used in its plain and obvious sense as denoting the "supreme divinity," and the use of the word here shows that the Holy Spirit is "divine." The whole passage demonstrates, therefore, one of the important doctrines of the Christian religion, that the Holy Spirit is distinct from the Father and the Son, and yet is divine.

Whiles it remained, was it not thine own? - See the note on Acts 5:2, and see that also on Acts 2:44 (note).

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.

Whiles it remained, was it not thine own,.... Before it was sold, it was his own proper estate; he had the sole propriety in it, and could have kept it, or disposed of it as he pleased: he was not obliged to sell it, he might have kept it as his own property; for selling of possessions at this time was a voluntary thing; it was what no man was forced to; it was a pure act of liberality, and what was not enjoined by the apostles; every man was left to his liberty.
And after it was sold, was it not in thine own power? that is, the price for which it was sold: before he had declared that he sold it, in order to give the whole of it to the church, had brought it to the apostles as the whole; it was in his own power to dispose of, as he pleased, whether to give the whole, or a part of it, or it. He might have kept it all if he had thought fit, or have given what portion he pleased.
Why hast thou conceived this thing in thine heart? for though Satan had an hand in it, and greatly solicited him to it, and spirited him up to do it, yet in conjunction with his own heart; and perhaps it began there, which Satan helped forward. It was not so of Satan as to excuse the wickedness of his heart. It was owing partly to the sin of covetousness, which reigned in him, and partly to a desire of vain glory, and being thought a very religious man, that he acted such a part, and was so notoriously guilty of lying and hypocrisy.
Thou hast not lied unto men, but unto God; that is, not to men only, for he had lied to the apostles; but to God also, to the Holy Ghost, who is truly and properly God, of which this passage is a full proof; and it was owing to his omniscience, which is a peculiar attribute of deity, that this wicked man, and this fraud of his, were discovered.

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.

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, Acts 5:3, is lying to God.