Adam Clarke Bible Commentary

Kept back part of the price - Ananias and Sapphira were evidently persons who professed faith in Christ with the rest of the disciples. While all were making sacrifices for the present necessity, they came forward among the rest, pretending to bring all the money they had got for a possession, κτημα, (of what kind we know not), which they had sold. A part of this price, however, they kept back, not being willing to trust entirely to the bounty of Providence, as the others did; thinking probably, that, as the whole was their own, they had a right to do with it as they pleased. And so they had: they were under no necessity to sell their possession; but the act of selling it for the ostensible purpose of bringing it into the common stock, left them no farther control over it, nor property in it; and their pretense, that the money which they brought was the whole produce of the sale, was a direct lie in itself, and an attempt to deceive the Holy Spirit, under whose influence they pretended to act. This constituted the iniquity of their sin.