Albert Barnes Commentary Acts 5:2

"and kept back [part] of the price, his wife also being privy to it, and brought a certain part, and laid it at the apostles` feet." — Acts 5:2 (ASV)

And kept back. The word here used means, properly, to separate, to part; and then it means to separate surreptitiously or clandestinely for our own use a part of public property, as taxes, etc. It is used only three times in the New Testament, Acts 5:3; Titus 2:10, where it is rendered purloining. Here it means that they secretly kept back a part, while professedly devoting all to God.

His wife also being privy to it. His wife knowing it, and evidently concurring in it.

And laid it at the apostles' feet. This was evidently an act professedly of devoting all to God. Compare Acts 4:37; Acts 5:8–9.

That this was his profession, or pretence, is further implied in the fact that Peter charges him with having lied to God, Acts 5:3–4.