Matthew Poole and continuators on Acts 5:4

4 Whiles it remained, was it not thine own? and after it was sold, was it not in thine own power? Why hast thou conceived this thing in thine heart? Thou hast not lied unto men, but unto God.

A sufficient argument, that there was no command (even then) to necessitate them to part with their Estates; but onely what the present and eminent necessity of the Church did perswade them voluntarily unto.

The doubling of this expostulation, makes the conviction the more forcible.

As a Steward under God, to do what thou wouldest with it according to his Will; and none are, or can be otherwise disposers of what they possess.

It seems hence, that it was a deliberate, and propensed iniquity.

In that lying unto God is so often charged, and not express mention is made of Ananias's vow; some excuse him of Sacriledge, and charge him the deeplier with Ambition, Covetousness, Lying, and Hypocrisie, to the Apostles, whom he intended to deceive.